5) Does company reputation matter for financial reporting quality? By Cao, Myers and Omer
Is there an association between company reputation and financial reporting quality? Proxied by
restatements. Auditing: A
Journal of Practice and Theory
Abbott, L. J.,
Parker, S., &
Peters, G. F.
The independence and activity level (our proxy for audit committee diligence) of th
1. (1) In order to ensure that orders entered are valid, persons completing forms can be
encouraged to write clearly in capital letters in blue or black ink. Clear writing can also be
encouraged by printing forms with guide lines that are designed to make
Block is defined by its function: input, output, decision, parameter, and formulae.
1. Rectangular layout: documentation, input, logic, report.
Advantages: easy to understand, easy to navigate around and print.
Disadvantage: possible p
American Accounting Association
Auditing: A Journal of Practice & Theory
Vol. 27, No. 2
Financial Statement Fraud: Insights from the
Chris E. Hogan, Zabihollah Rezaee, Richard A.
WEEK 12 REVISION CLASS
Final Exam Details
3 Hours (10 min. reading time): answer ALL questions!
PART A: 20 marks
30 multiple choice questions
PART B: 55 marks
6 Discussion problems and case studies type
questions i.e., similar to homework ques
Journal of Accounting Research
Vol. 47 No. 5 December 2009
Printed in U.S.A.
Using Nonfinancial Measures
to Assess Fraud Risk
J O S E P H F. B R A Z E L , K E I T H L . J O N E S ,
A N D M A R K F. Z I M B E L M A N
ACF5120 Forensic accounting and fraud examination
Semester 2, 2015
Students should note that the programs outlined below are a guide to the material to be
covered in this unit and not a definitive statement of if and when that material wil
Forensic accounting and fraud examination
Semester 2, 2015
Copyright Monash University 2014. All rights reserved. Except as provided in the Copyright Act 1968,
this work may not be reproduced in any form without the written permission o
KPMG 1: A survey of fraud, bribery and corruption in Australia & New Zealand 2012
1. Fraud facts:
Total value of fraud experienced by respondents is $372.7m.
Average loss to fraud per organization experiencing fraud is $3.08m.
82% increase in individual $
Part one introduction
Chapter 1 nature of fraud
- Government agencies
- Insurance companies
- Victims of fraud
Association of Certificated Fraud Examination (ACFE)
-The largest antifraud
1) Audit committee characteristics and restatements
wheather firms having audit committee structures consistent with certain blue ribbon com
recommendation were less likely to experience restatement
Article 1 Audit Committee Characteristics and Restatements
Week 8, article 1
Does Audit Committee's (AC) independence, financial expertise, size and meeting decrease
the likelihood of financial restatement?
Contribution of Study