Managerial Finance: Volume 26 Issue 11

The occurrence of Finobacci numbers in time series of financial accounting ratios: Anomalies or indicators of firm survival, bankruptcy and fraud? An exploratory study

A.H Amershi, E.H Feroz

Conducts an exploratory analysis of the probability distribution of the ratio total debt/total invest capital, to determine if the occurrence of the Finobacci golden mean and…

Auditors’ ethical sensitivity and the assessment of the likelihood of fraud

M.H Abdolmohammadi, V.D Owhoso

Describes the objectives herein as examining auditors’ ethical sensitivity to assess risk of fraud in financial reporting. Gives background literature as the opening section, and…

Understanding fraud in the accounting environment

A. Riahi‐Belkauoi, R.D. Picur

Looks at fraud and crime in the accounting world. States that beside the conflict approach there are also the ecological theory, cultural transmission theory, and anomie…

Security in a Web‐based environment

W.S Hopwood, D. Sinason, R.R Tucker

Emphasizes that although electronic commerce continues to grow, with it come many problems including the worry of security over the Internet. Presents a systematic approach to…

The effects of audit committee activity and independence on corporate fraud

L.J. Abbott, Y. Park, S. Parker

Examines whether two key audit committee characteristics combined, activity and independence, reduce likely fraud or aggressive financial statement actions. Utilizes evidence on…