We examine how Chinese reverse merger (RM) firms trade off and conduct income-
increasing earnings management through accrual-based and real activities manipulation …

We use reverse mergers to examine the impact of litigation risk on audit fees. In a reverse
merger, a private company merges with a public company, and the private company's …

Committing financial fraud is a serious breach of business ethics. However, there are few
large scale studies of financial fraud, which involve ethical considerations. In this study, we …

We explored the specific context of financial statements of fraud in Indonesia based on
empirical evidence. We also explored the lineament of fraudulent financial reporting in …

Purpose: The study aims to explore the reasons behind external auditors' failure to detect
and report fraud. Design/methodology/approach: Semi-structured interviews were …

The role of earnings quality in the impact of earnings management and leverage on firm value
Page 1 International Journal of Financial, Accounting, and Management (IJFAM) ISSN …

This study used semi-structured interviews with twenty-four external auditors to explore how
they perceive and use fraud factors when assessing fraudulent financial reporting risk in …

A common prediction in research on practice diffusion is a “strength in numbers” effect (ie,
that a growing number of past adopters will increase the number of future adopters). We …

Purpose Using a qualitative grounded theory approach, this study explores the methods
experienced external auditors use to detect fraudulent financial reporting (FFR) during …

This study expands our knowledge and understanding of financial reporting fraud in Egypt
by drawing on the perceptions of experienced international and Big 4 auditors in that …