companies need the effective instruments which enable them to detect the facts of financial statement fraud quickly because the … fraudulent from non-fraudulent financial statements reporting in Russia, and determine the accuracy level of fraud status … that it is possible to develop the fraud detection probit model and linear model (integrated M-score index), which enabled …

All organizations, including charities, are vulnerable to the risk of losses due to fraud. Using a sample of 562 … nonprofit organizations that report an asset diversion between 2008 and 2011, we examine whether fraud disclosures are relevant … negative response. Donors appear to respond to content of the fraud disclosures, including the fraud amount, the ability of the …

The landscape of the law of theft and fraud has changed drastically since the introduction of the Ghosh test in 1982 …. Looking beyond the problems 'intrinsic' to Ghosh, this paper examines the wider framework of theft and fraud. It highlights … the conduct element of appropriation, fraud by abuse of position and the overlap between theft and fraud in their …

The study examines the role of the forensic accountant's litigation services in fraud cases. Data was gathered mainly … one sample T-Test, which revealed that the forensic accountants litigation services does affect the adjudication of fraud … improve the use of forensic Accountants and in fraud cases as this will likely increase the chances of getting convictions …