Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...

Financial fraud refers to firms taking deceptive actions exploit investors, such as Ponzi schemes and running away with the money. The existence of many financially “illiterate” investors opens door for financial because these are likely be attracted by products that offer too-good-to-be-true returns. Our experiment survey suggest some unaware possible high-return products, justifying policy in...

— With the developments in the Information Technology and improvements in the communication channels, fraud is spreading all over the world, resulting in huge financial losses. Though fraud prevention mechanisms such as CHIP&PIN are developed, these mechanisms do not prevent the most common fraud types such as fraudulent credit card usages over virtual POS terminals or mail orders. As a result,...

this study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the tunisian stock exchange during 2009.it investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

The paper analyzes the International Standards on Auditing requirements for auditor to identify and assess financial reporting distortions due fraud. It is established that practical application of principle professional skepticism requires a thorough comprehensive Inspections with use variety knowledge possible offenses. study shows appropriate legal aspects fraud important in this regard. the...

Financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, this threatens the reliability of capital markets, corporate heads, and even the audit profession. Auditors in particular face their apparent inability to detect large-scale fraud, and there are various ways to identify this problem. In order to identify this problem, the majori...

Every year billions of Euros are lost worldwide due to credit card fraud. Thus, forcing financial institutions to continuously improve their fraud detection systems. In recent years, several studies have proposed the use of machine learning and data mining techniques to address this problem. However, most studies used some sort of misclassification measure to evaluate the different solutions, a...