We provide a lower-bound estimate of the undetected share of corporate fraud. To identify the hidden part of the … frauds are detected. We estimate that on average 10% of large publicly traded firms are committing securities fraud every … year, with a 95% confidence interval of 7%-14%. Combining fraud pervasiveness with existing estimates of the costs of …

finance group. The CFO, in a wholesale breach of his fiduciary responsibilities, including corruption of various gatekeepers …

Objective - The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories … have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud …. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in 624 companies …

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 …

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 …

prevention, detection and response. The implication of this study might result in the overall reduction of corruption and fraud … 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 …

and fraud specialists can help to prevent, detect and prosecute identity theft. This study examines a case of identity … theft involving Medicare fraud. The role that the forensic accountant may play in the prosecution is discussed. The forensic …

Fraud is a fundamental problem with every financial institution in the world, and Saudi Arabian banking sector is not … challenges for preventing fraud in the banking sector. This study develops a conceptual framework that can be used by banks in … Saudi Arabia to prevent fraud in light of the capabilities of bank staff to perpetuate fraud. The respondents of this study …