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. …

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 … relationship between Skill and Knowledge on Fraud Risk Assessment. Furthermore, the findings showed that the forensic accountant …

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 …

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 … decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a …

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 …

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

controls and the risk of fraud). The analysis uses the dimensions of power distance and long-term vision to predict the effects … for fraud when planning an audit …

difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the … thinking for external auditors that might help them in spotting the difference between earnings management and fraud. This new …

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 …