Accounting fraud is a form of financial report manipulation that has a serious impact on
various economic and social aspects. Apart from being financially detrimental, this fraud also …

This paper explores accounting fraud motivation, protection procedures, and the impact on
firms 'performance from the perspective of external auditors. Data were collected through …

The roles and interplay of enforcers and auditors in the context of accounting fraud: a review
of the accounting literature | Emerald Insight Books and journals Case studies Expert …

The business community requires transparent corporate reports to ensure that investment
decisions are not based on materially misstated financial statements. This implies that …

The problem relating with the accounting fraud is that it has not stopped despite the
numerous changes that have been made in legislation and strict controls by the internal and …

Investigators in many fields—including accounting, sociology, criminology, and the law—
have researched accounting fraud. What general methodologies and theories have these …

Corporate scandals such as Enron, Tyco, WorldCom and Adelphia have drawn significant
attention to the occurrence of fraud. This has implications for public interest as the …

Background: Increasing progress is being made in the field of accounting fraud, and
extensive theoretical research is needed to develop future research topics using trend …

Financial reporting fraud is a concern for investors, regulators, external auditors, and the
public. Although the responsibility for fraud detection lies upon management and those …

Purpose This paper aims to investigate the perceptions of financial accountants and both
internal and external auditors regarding the impact of corporate governance (CG) and …