on federal income taxation. Mr. Wallwork provides a novel look at the Tax Court's doctrine of preparer fraud, which … policy actually increases fraud in the name of preventing it …

The problem relating with the accounting fraud is that it has not stopped despite the numerous changes that have been … assess strategies and techniques available to use for accounting fraud detection. Also, this paper aims to assess the impact … of fraud, and the role of auditors and the media in combating this phenomenon. This research will be carried out using …

Auditors struggle to respond skeptically to fraud, reducing audit quality. This problem is particularly prevalent … during the evidence evaluation phase of the audit, when auditors face the greatest time constraints. Empowerment theory … course of their work). Based on this theory, we develop an intervention that combines a professional skepticism charge code …

manner. Inaccurate financial statements subject to fraud which initiate accounting scandals make it difficult for financial …

's Form ADV are useful for predicting fraud. Additional tests show that fraud by rogue employees is more predictable than firm …-wide fraud, but both types of fraud are significantly predictable. We revisit the fraud prediction model of Dimmock and Gerken … (2012) and test its performance out-of-sample (using fraud cases discovered since that article's publication). We find the …

economy. This paper offers a rational choice theory of scandal as the result of the strategic production and use of scarce …

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the … accounting fraud, hence the need for non-static regulatory interventions that take into account different fraudulent patterns …. Accordingly, this study aims to improve the detection of accounting fraud via the implementation of several machine learning …

This study is aimed at investigating how far the internal controls are able to prevent fraud in financing … fraud. Poor internal controls lead to fraud. The management of the bank still employs one official to the same officials to … conduct various financing activities. It leads to fraud because the activities are lack of supervisions. This study is focused …

crisis of 2007/2008, a wave of fraud cases prompts the question as to the effectiveness of these reforms. Analysing a sample … of 62 listed companies which are found to have committed fraud between 2007 and 2014, and comparing against a matched … sample of no-fraud companies, we find that the fraud companies tend to either combine the roles of chairman and chief …