Fraud cases and financial statements manipulation have been increasing in the past five
years, and surprisingly, even well-known public accounting firms in the world had been …

The research aims to highlight the impact of forensic auditing on detecting financial fraud.
The Beneish model was used to detect fraudulent practices carried out by companies. The …

The main aim of this research was to analyse which financial statements information can be
used to deduce distinctive characteristics of companies involved in money laundering …

Journal of Accounting Advances (JAA) Vol. 4, No. 4, Spring & Summer, 2012, Ser. 62/3
Extended Abstract The Concept of Materiality in Financial Statement Auditing and its Effect …

The increasing growth of mistakes in the capital market has increased the concerns of the
stakeholders in this field. In addition to investors and creditors, accountants and auditors …

The role of firm managers in improving earnings management reliability is essential
considering the significance of audit quality in firm profits. A study was conducted on the role …

Fraud represents a formidable challenge to financial institutions worldwide, imposing not
only substantial economic costs but also jeopardizing the trust and integrity upon which …

This study entitled the influence of competency, independence, and professionalism on
detecting fraud with audit quality as an intervening variable, aiming to examine the impact of …

Purpose–The purpose of this paper is to test the association between audit quality and
earnings management (EM). Audit quality studies documented that accruals would reduce …

This research aims to determine the influence of Fraud Diamond Theory on financial
statement fraud. This research uses a sample of manufacturing companies in the …