The American Institute of Certified Public Accountants (AICPA, 2002) No 99: Consideration of Fraud in a Financial … Statement Audit (SAS 99). SAS 99 describes fraud as a purposeful act that results in a material misstatement in financial … connections, reverse merger, location in China, auditor's reputation and corporate governance in order to build a model to predict …

frequency of financial reporting fraud, their use of financial statement information, the importance they place on conducting … their own fraud risk assessments, and their use of fraud red flags. We find that investors' perceptions of the frequency of … fraud and their use of financial statement information positively influence the importance they place on conducting their …

. Fraud and Corruption Practices in Public Sector; the impact of forensic accountants: Comparative Study of Cameroon and … Nigeria' Fraud and corruption have eaten deep into the fabric of most economies with grievous effects that have limited the … growth and infrastructural development of many nations and led many firms to the road of bankruptcy. Fraud is rarely seen but …

, going beyond the traditional view that reduces the case to a mere "accounting fraud". Few studies also evaluate the main …

-Chicago's Institute for Investor Protection (IIP), argues that securities fraud doctrine needs to be rebuilt. The lessons of behavioral … economics undercut several of the key elements of the modern Rule 10b-5 securities fraud claim - including current approaches to … materiality, scienter, and reliance. Drawing on my previous work on substantive tort law and securities fraud, I sketch the …

This paper talks about letter of undertaking and banking fraud with reference to PNB Nirav Modi scam. This paper …, which contributed to such a great attack, in the Nirav Modi-Mehil Choksi case. This article also deals with bank fraud in … relation to PNB Nirav Modi scams. Bank fraud is the use of possibly illegal ways to collect cash and property or by acting …

In this study, we analyze two new potential determinants for mitigating fraud committed by firms: institutional … incidences of corporate fraud. The importance of political connection for enterprise in both developed and emerging markets such … identify another positive effect on enterprise in that political connection could reduce incidences of corporate fraud, thus …