This study investigates the role of gender diversity in fraud commission and detection with a
view to identifying whether companies with more female corporate leaders are less likely to …

The current research aims to launch effective accounting fraud detection models using
imbalanced ensemble learning algorithms for China A‐Share listed firms. Based on a …

This study examines the relationship between the high reported levels of recidivism
committed by Chinese firms and different punishments between 2007 and 2019. We find that …

We investigate a controversial and hotly debated issue of whether low stock return
synchronicity (SRS) means more or less informative stock prices using three exogenous …

Despite the relevant economic and reputational impact of fraud, research in this field
remains fragmented. This study aims to create a new framework for accounting fraud …

Drawing on an analysis of 208 articles, this paper argues that while the fraud literature
varies on the diagnosis of fraud, it is rooted in a common narrative as to its nature and …

This paper examines the impact of executive director-auditor Guanxi on Chinese listed firms'
financial reporting quality from 2009 to 2019. We identify Guanxi-connected auditors as …

Purpose The purpose of this paper is to understand the institutionally driven changes
impacting organizational accounting manipulation in Vietnam's emerging transitional …

Is Accounting Information Relevant as an Early Warning Signal? Main Purpose–This study
aimed to analyze the role of accounting information as an early warning signal for investors …

The purpose of this paper is to examine the investors´ reaction to the largest ecological
disasters–Samarco (2015) and Brumadinho (2019)–occurred in Minas Gerais (Brazil) …