... rationalization financial statement fraud JOURNAL OF FORENSIC ACCOUNTING RESEARCH Vol. XX, No. XX YEAR pp. 1 18 American Accounting Association DOI: 10.2308/JFAR-2024-011 The Impact of Responsibility to Report and Fraud Rationalization on Internal Whistleblowing Intentions Randall F. Young Texas State...

...Sam (Sunghan) Lee; Zabihollah Rezaee ABSTRACT We examine auditors' consideration of audit risk information from the disclosure of alleged financial statement fraud (FSF) by investigating whether audit fees are higher for firms that allegedly committed fraud and for firms with ongoing FSF...

...Eileen Z. Taylor ABSTRACT Based on a real-world, public company, $30 million embezzlement and financial statement fraud, this case helps students to recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief...

... calculations of risk and reward, where accountants weigh the loss of integrity against potential returns. We adapt and test a model that incorporates outcome bias and framing in an experiment with student participants (n = 86). When confronted with financial statement fraud, the likely outcome of the fraud...

... worldwide fraud cases during the following time periods: 2002–2003, 2004–2005, 2006–2007, 2008–2009, 2010–2011, and 2012–2013. Of the 7,315 observations, 589 are denoted as financial statement fraud. Of the 589 FRF observations, 141 do not involve public or private companies. After excluding those...