Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation of financial reporting and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, internal and external auditors’ knowledge of information technology (IT) is now more vital than ever. Howev...

Research summary: We document the extent of fraudulent reporting among 467 private Chinese technology companies. Comparing the financial statements concurrently submitted to two different state agencies, we demonstrate a systematic gap in reported profit figures in the two sets of books. We find: (1) more than half the sampled companies report incentive-compatible, materially discrepant profit ...

The factors contributing to the violation of current legislation on accounting and reporting, which lead distortion reporting financial property status in have been clarified. purpose entity, subject objects audit identify signs falsification statements. It is substantiated that analytical procedures allow establishing absence or presence deviations between actual expected values indicators dis...

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...

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, ...

This study examines the effect of financial targets, nature industry, change in auditor, directors, and frequent number’s CEO on fraudulent reporting. The populationHused is a manufacturing companyIthat has been listed Indonesia Stock Exchange (IDX) for 2019-2021 period. data collection technique used this purposive sampling method with sample 65 companies. Data analysis were descriptive statis...

With the growth of email, it was only a matter of time before social engineering efforts used to defraud people moved online. Fraudulent phishing emails are specifically designed to imitate legitimate correspondence from reputable companies but fraudulently ask recipients for personal or corporate information. Recent consumer phishing attempts include spoofs of eBay, PayPal and financial instit...

Executive Summary This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income. The two incomes diverged in the late 1990s, with financial accounting income becoming increasingly greater than taxable income through the year 2000. While the cause of this divergence is not known for certain, many suspect that it is the result of earnings mana...

Managerial financial fraud is estimated in the billions of dollars annually in the United States. Since fraud includes obfuscation, misdirection, and fabrication, this study proposes using deception theory as a means of detecting fraud in textual portions of financial statements (10K). A corpus of 101 fraudulent 10Ks was collected from the Securities and Exchange Commission along with 101 match...