This study examines how rookie independent directors (RIDs) affect corporate fraud. Using a large sample of Chinese … listed firms, we find that firms with greater RID representation are more likely to commit fraud. Our result remains robust … on fraud is more pronounced for firms with non-Big Four auditors, less qualified foreign institutional investors and …

This paper examines the impact and mechanism of digital finance on financial fraud by constructing a theoretical … framework of digital finance affecting corporate financial fraud. We use panel data of Chinese A-share listed companies from … 2011 to 2018. The results that digital finance can significantly inhibit corporate financial fraud and improve the ability …

Using cross-sectional data for US states, this article examines the determinants of insurance fraud, focusing … especially on the nexus between convictions for corruption and for insurance fraud. Results show that corruption convictions tend … to crowd out insurance fraud convictions -- i.e., increases in convictions for corruption result in lower fraud …

We investigate two under-explored factors in mitigating the risk of corporate fraud and regulatory enforcement against … fraud, namely institutional investors and political connections. The role of institutional investors in the effective … proportion of their shares held by institutional investors have a lower incidence of enforcement actions against corporate fraud …

Purpose: The paper investigates Fraud Risk Assessment Task Performance (TPFRA) and Knowledge Requirement (KR) of the … forensic accountant and auditor on Fraud Related Problem Representation (FRPR) in the Nigerian public sector … relationship between TPFRA and KR (forensic accountant and auditor) in the areas of fraud prevention, detection and response …

fraud cases discovered between 1992 and 2011. We compare the auditor's duties, described by the auditing standards, with the … description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the … auditing standards concerning fraud detection; (2) The standards gap can be narrowed by improving existing auditing standards …