This study compares the performance of six popular statistical and machine learning models
in detecting financial statement fraud under different assumptions of misclassification costs …

This paper provides new evidence on the characteristics of firms that commit financial
statement fraud. We examine how previous earnings management impacts the likelihood …

Purpose–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 …

This paper studies 14 companies that were subject to an official investigation arising from
the publication of fraudulent financial statements. The research found senior management to …

BACKGROUND Following the recommendation of the Committee of Sponsoring
Organizations, consideration of internal control has become part of the audit with the …

The financial statement tells us a story, on this how much we can trust on it. This issue
represents Earning Quality, covers two things one is earning management and second is …

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 …

Most fraud‐detection models developed to date require the use of private information and
focus on companies primarily in retail and manufacturing industries. In the wake of recent …

This research aims to compare financial statement fraud in China and the USA. This
research conducted data analyses from 20 companies between 2016 and 2020, specifically …

Purpose–This study investigates the nature, types, and methods of fraudulent financial
reporting committed by Chinese listed companies with a view to understanding corporate …