Abstract
There have been many advances in recent years in accounting literature that focus on theories for detecting the occurrence of corporate financial statement fraud. Many tools and methods have been developed to detect the occurrence of corporate financial statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there is also within the accounting literature a stream of research that focuses on theories and models attempting to predict the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why those theories and models fail to predict the occurrence of corporate financial statement fraud.
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