We use a machine learning technique to assess whether the thematic content of financial
statement disclosures (labeled topic) is incrementally informative in predicting intentional …

This study investigates the dark side of corporate teamwork culture on firms' financial
reporting behaviors. We used a novel corporate culture measurement developed by …

We examine the deterrence effect of the Dodd–Frank whistleblower provision on accounting
fraud. To facilitate causal inference, we use state False Claims Acts (FCAs), under which …

The financial statement auditor's identification of fraud risk factors, their assessment of fraud
risk, and their fraud risk responses are key to the auditor's consideration of fraud and fraud …

This research using quantitative study aimed to analyze effect of Fraud Hexagon SCCORE
Model specifically financial stability, external pressure, financial target, capability, collusion …

The stated goal of the SEC Whistleblower Program introduced as part of the Dodd‐Frank Act
was to deter securities violations and thereby to strengthen investor protection. We …

This study introduces a new measure of ex ante litigation risk using scrutiny of SEC filings by
the source of securities litigation (plaintiffs' lawyers) to reduce measurement error, relative to …

This study aimed to examine the impact of enterprise risk management (ERM) on the firm
performance of capital markets in developing nations such as Iran, Saudi Arabia, and Iraq. In …

Financial statement fraud (FSF) is a challenging issue in capital markets and severely affects
their overall health and stability. The effective prediction of FSF has become an urgent need …

Predictive modeling focuses on iteratively trying various combinations and transformations
of a set of variables to generate a decision rule that predicts outcomes for new observations …