...Chenchen Li; Ningzhong Li; Frank Zhang ABSTRACT We explore whether accounting fraud can be detected using the information of firms economically linked to a focal firm. Specifically, we examine whether customer information disclosed by a supplier firm, combined with customers’ accounting...

...Evelyn R. Patterson; J. Reed Smith; Samuel L. Tiras ABSTRACT We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality. Proponents of restricting...

... Institute of Justice, the 2014 Ethics and Corporate Malfeasance: Interdisciplinary Perspectives Conference, the 2015 13th Annual University of Texas at Dallas (UTD) Corporate Governance Conference, and the 2013 UTD Annual Fraud Summit. We thank Shih-Chu Chou for her data collection efforts. Rebecca Files...

...Johan L. Perols; Robert M. Bowen; Carsten Zimmermann; Basamba Samba ABSTRACT Developing models to detect financial statement fraud involves challenges related to (1) the rarity of fraud observations, (2) the relative abundance of explanatory variables identified in the prior literature, and (3...

...Charles D. Bailey ABSTRACT Psychopathy is characterized by deficits of conscience and empathy, and is measurable in nonclinical populations. It is one of the “Dark Triad” of personality variables, but has received minimal attention in accounting literature, despite obvious implications for fraud...

...J. Efrim Boritz; Natalia Kochetova-Kozloski; Linda Robinson ABSTRACT Previous studies indicate that auditors are able to identify fraud risk factors, but may not be able to translate this knowledge into an audit plan that effectively takes these factors into account to increase the likelihood...

... risk-based auditing fraud intent risk scale insensitivity experimental economics Audit practitioners (e.g., see Weil 2004 ; Bell, Peecher, and Solomon 2005 ; Knechel 2007 ) and regulators (e.g., Public Company Accounting Oversight Board...