significance of the research is to contribute to the theory that the lack of professional skepticism is the contributing factor to … were analyzed by comparing the mean of the constructs of fraud indicator symptoms scale with the statistical analysis of … skepticism of the internal auditors was unable to influence their professional judgment in detecting fraud during fraud risk …

The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud … examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods in … Iranian companies. Research method has been survey was administered to 178 accountants, internal auditors and certified fraud …

First, this essay argues that the materiality standard is lower under the relatively new criminal securities fraud … provision, § 807 of the Sarbanes-Oxley Act, 18 U.S.C. § 1348, than under the traditional securities fraud provision, § 10(b) of … implications of this lower materiality standard in criminal securities fraud prosecutions under § 1348, including the chilling of …

consensus view is that the Martin Act establishes strict liability for misdemeanor securities fraud crimes. Yet there has been … almost no analysis of whether it is 'appropriate' to prosecute securities fraud as a strict liability crime, at least under … support strict liability prosecution for misdemeanor securities fraud, and to impose felony liability for reckless violations …

corporate signals and securities fraud. The incentive to communicate using corporate signals has increased in recent years, a … federal securities laws aimed at better deterring fraud and making companies more transparent. The Article makes three major … design antifraud provisions under the securities laws in order to reduce total fraud, instead of simply rechanneling …

, misreporting distorts economic decision-making by all firms, both those committing fraud and those not. False information impairs …, and misdirects capital and labor to subpar projects. Efforts to hide fraud and avoid detection further distort fraudulent … business strategy. If fraud is caught, managers externalize part of the cost of litigation and enforcement to employees …

Statistics reporting litigated cases of fraud on an exchange-by-exchange basis are not readily available to investors … United Kingdom and the United States – to show litigated cases of fraud significantly vary by country, and the different … data examined suggest listing standards have a strong influence over the nature of observed fraud by securities commissions …

, is missing a fully developed connection to - of all things - fraud. Fraud is difficult to define. Several approaches are … plausible. But the law of securities fraud, and much of the commentary about that body of law, has neither attempted such a … definition nor acknowledged its necessity to the coherence and effectiveness of the doctrine. Securities fraud's lack of mooring …

, hijacked emails and fake websites are being used as a tool and medium for fraud by cyber scammers. Indian fraud on the Internet … adopted to combat and eradicate diverse forms of fraud, yet cyberspace is also providing new means and tools that facilitate … fraud by cyber scammers especially Financial Fraud and the techniques used. It will also provide an analysis of the existing …

frequency of financial statement fraud in the economy, 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 both investors …' perceptions of the frequency of fraud in the economy and their use of financial statement information positively influence the …