...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...

.... cooperation fraud penalties financial reporting Securities and Exchange Commission When faced with the possibility of a regulatory enforcement action, firms must decide whether to cooperate with regulators during the investigation or to remain silent and force regulators to build the case...

...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...

... exploitation. October 2011 May 2014 risk-based auditing fraud intent risk scale insensitivity experimental economics To operationalize risk levels, the experiment presents auditor-participants with four discrete...