fraud size increases over time. Using misstatements data, we show that the empirical distribution of detected frauds is … such frauds constitute a relatively large fraction of all frauds. As a policy implication, we show that, while fraud cannot …

We examine the deterrence effect of the Dodd–Frank whistleblower provision on accounting fraud. To facilitate causal … inference, we use state False Claims Acts (FCAs), under which whistleblowing about accounting fraud at a firm invested in by a … the likelihood of accounting fraud of treatment firms by 12%–22% relative to control firms, but do not find that it …

the offering of financial and severance perks. Further, in support of the agency theory, the likelihood of fraud is higher … likelihood of fraud commitment. Although some studies contend that lavish perks may be harmful to firm value, our results support … the incentive alignment view that granting perks help alleviate fraud commitment and such effect is especially strong for …

In this study, we examine major cryptocurrencies, present notable fraud cases, describe fraud risks, and analyze …, or a giant Ponzi scheme. There have been a number of high-profile fraud cases associated with cryptocurrencies, such as … the FTX scandal in late 2022, thereby making fraud a real concern to current and potential future investors. Regarding …