In this article, we review recent archival research articles (98 studies) on the impact of
corporate governance on restatements, enforcement activities and fraud as corporate …

A systematic literature review includes 69 archival studies on the impact of external auditors
on firms' financial restatements, based on principal agent theory. In more detail, we separate …

This paper presents a comparative analysis of three American (Enron, WorldCom and
HealthSouth) and three European (Parmalat, Royal Ahold and Vivendi Universal) corporate …

Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the
fraud triangle as a useful practitioner framework employed to combat fraud. This paper is …

Concerns about fraud have been of practical significance for as long as written records have
been kept, and indeed may be a significant reason for the development of writing and record …

Defenders of the fraud triangle have risen to the challenges of the many criticisms of the
fraud triangle, mostly by ignoring them. Criticisms notwithstanding, the fraud triangle has …

Purpose This purpose of this paper is to discuss some observations in the forensic
accounting-based fraud literature. The authors identify recent advances in the literature and …

Purpose This study aims to examine the effects of fraud triangle (pressure, opportunity and
rationalization) on individual fraudulent behavior in Indonesian public procurement …

Companies play a role in society that clearly goes beyond mere economic interest. Their
contribution to social development and to the sustainability of the territory where they are …

Trust, but verify: fraud in small businesses | Emerald Insight Books and journals Case studies
Expert Briefings Open Access Publish with us Advanced search Trust, but verify: fraud in small …