This paper examines published data to develop a model for detecting factors associated
with false financial statements (FFS). Most false financial statements in Greece can be …

Fraudulent financial reporting is a matter of grave social and economic concern. The
Treadway Commission recommended that the Auditing Standards Board require the use of …

New regulation in the European Union has introduced the mandatory disclosure of key audit
matters (KAM s) to audit reports. The EU has identified KAM s as significant risks, significant …

Fraud exists in all walks of life and detecting and preventing fraud represents an important
research question relevant to many stakeholders in society. With the rise in big data and …

We develop a state‐of‐the‐art fraud prediction model using a machine learning approach.
We demonstrate the value of combining domain knowledge and machine learning methods …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

This paper revisits the Fraud Triangle, highlighting recent findings and contemporary
thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting …

This study examines whether clients' business strategies are a factor in determining the
occurrence of financial reporting irregularities and the level of audit effort. We use the …

This paper examines the relations between three board characteristics (independence,
diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its …

I examine the association between audit committee quality and the quality of corporate
internal control. While information on the quality of internal control is not generally available …