restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future … fraud occurrences. These results imply that restatement announcements and their different characteristics provide important …

research. This study initially tests existing accounting fraud detection model of Beneish on a sample of 40 financial … restatement companies over 10 years and develops two new pioneer prediction models, one based on linear discriminant analysis (LDA …

perpetrator of the fraud. Although one of the primary objectives of segment reporting is to increase the transparency of the firm … significant bill and hold transactions may be more at risk for fraud at the segment level. We find that during the fraud period …-average performing firms are committing fraud, but rather suggesting it could be one of many indicators that fraud may be occurring …

Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In … fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world … prevent accounting fraud. Research on fraud investigations and forensic accounting has predominantly employed quantitative …

investigates cases of corporate fraud, financial statement analysis, and dispute resolution. Ethical and legal considerations are … study underscores their importance in detecting financial fraud, promoting transparency, and fostering trust. …

decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a … not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and … (2) providing jurors with key differences between the role of a fraud examiner and the role of an auditor as a reference …

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 …

occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial … statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there … the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why …

results add value to the theory, method and practice on fraud prevention, detection, and response by introducing the empirical … competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public … requirements than the auditor in an evolving area of fraud prevention, detection and response. The study embraced positivist …

financial reporting as perceived by 82 internal auditors. According to Practice Advisory 1210.A2-2.2: Responsibility for Fraud … Detection (IIA, 2004), internal auditors have a responsibility to exercise 'due professional care' ... with respect to fraud … fraud. While Statement of Auditing Standard (SAS) No. 99 requires external auditors to use red flags in financial statement …