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Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Wednesday, May 15, 2024 AAA Impact Hub Researchers investigate the role of accounting in Ponzi schemes, specifically focusing on how the provision of accounting reports, such as falsified financial statements and fictional audit opinions, affects investors' trust and the...
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Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
Thursday, April 11, 2024 AAA Impact Hub Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private cases (securities class actions) also play an important enforcement role...
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