Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. Th...

Abstract This study examines whether the delegated monitoring of main banks effectively decreases severe agency problems. For example, this includes accounting fraud in bank-dominated corporate governance. In context, triangle specifies three factors opportunity, incentive, and rationalization. Main may reduce factor opportunity through actions such as monitoring, which plays a moderating role ...

Günümüzde işletmelerin karşı karşıya kaldıkları riskler arasında işletme çalışanları ya da diğer kişiler tarafından yapılan hileler yer almaktadır. Bu büyük miktar maddi ve manevi zarara yol açmalarından dolayı değerini, geleceğini kârlılığını olumsuz yönde etkilemekle birlikte, zaman işletmeleri iflasa sürüklemektedir. Art niyetli hileli işlemler, işletmelerdeki hile önleme prosedürleri iç kon...

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuo...

62 Abstract— With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a deliberate act that is contrary to law, rule or policy with intent to obtain unauthorized financial benefit and intentional misstatements or om...

The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty-four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While ma...

Frauds have plagued telecommunication industries, financial institutions and other organizations for a long time. The types of frauds addressed in this paper include cellular communication frauds, credit card transaction frauds, and computer intrusions. These frauds cost the businesses millions of dollars per year. As a result, fraud detection has become an important and urgent task for these b...