This study investigates the relation between lawsuit attributes that support an inference of fraud and the probability … positively related to the size of the settlement. The results imply that a stock offer supports a strong inference of fraud and … the presence of accounting irregularity and SEC enforcement action in a lawsuit filing strengthens the fraud allegation …

in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are …This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 … always present in fraud situations. We develop variables which serve as proxy measures for pressure, opportunity, and …

This paper explores how issues and malfeasances relating to cybersecurity and cyber fraud differ based on gender … malfeasances and other concerns related to cyber risks and cyber fraud as a result of inequalities and gender gaps that exist … disseminate timely information about cybersecurity and fraud issues was limited, which often occur in public spaces (such as the …

This paper examines the effects of controlling shareholders on corporate fraud. Using a sample of Chinese listed firms … for 2004-2019, we find that the absence of an ultimate controlling shareholder increases the risk of corporate fraud. We … that in the absence of controlling shareholders, fraud is mainly conducted by blockholders, and firms with more dispersed …

groups to lead internal investigations protects the firm, at the expense of the CEO, following accounting fraud. Our paper …

We build a theoretical framework for cross-border fraud in which international fraud complaints follow a gravity model … estimates to estimate country-level fraud rates and identify clusters of countries with high fraud rates. Finally, in line with … our model predictions, high fraud rates are negatively correlated with per-capita GDP and measures of strong regulatory …

Financial fraud targeting older adults is on the rise, with annual losses totaling in the billions of dollars. Prior … psychological well-being and loneliness, are significant correlates of fraud, yet there is little research using longitudinal data … examine the impact of modifying social variables on the risk of fraud and reducing scam susceptibility. In this study, we use …

likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the findings of logistic … negativeassociation between cash compensation of independent directors and corporate fraud. Our findings suggest that if independent … between independent directors’ compensation and corporate fraud is pronounced in SOEs. Our study not only shows the impact of …

Fraud has been evolving and increasing with the change in the work environment, organizational structures … theories of fraud. It presents causes that inspire individuals to commit fraud, methods for identifying fraud, and motives that … encourage people to commit fraud. Management must try to eliminate the vulnerabilities that offer criminals the chance to commit …