Revised auditing standards and a focus by regulators on the detection of financial statement fraud have resulted in … calls for research to examine alternative forms of fraud brainstorming. We examine the effect of using extended … approach to enhance auditors' performance in fraud brainstorming …

Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence …

investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two … dominant theoretical perspectives in family-firm research — entrenchment theory and alignment theory. We conduct an experiment … with highly experienced external audit professionals, who assess the risk of fraud and make client acceptance decisions for …

to make sure that these reach the intended beneficiaries. Error, fraud, or corruption (EFC) reduces the economic …

What external control mechanisms are most effective in detecting corporate fraud? To address this question we study in … depth all reported cases of corporate fraud in companies with more than 750 million dollars in assets between 1996 and 2004 …. We find that fraud detection does not rely on one single mechanism, but on a wide range of, often improbable, actors …

have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud …Objective - The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories …. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in 624 companies …

There is a functional difference between fiduciary accountability and the fraud on a power and improper purpose …

We examine how an industry leader's competitors respond when financial fraud by the leader is publicly revealed. We … larger market share, the fraud firm has higher leverage, and when the average leverage of rival firms is lower. The effects …

only appropriate persons are employed. This measure will help curb employee fraud and corruption. This paper also …