... ). fraud manufacturing price competition lean inventory management operations management product market competition We focus on financial reporting fraud (hereafter, fraud) in this study. Although many factors may have an ex ante influence on fraud risk ( Power 2013 ), we use...

... training for accountants and auditors. Educational institutions need to offer more forensic accounting courses in order to fill the gap between forensic accounting practices and education. tax avoidance social trust product market competition Why do firms engage in tax avoiding activities...