Forecasting Future Fraud: Q&A With Joanne Horton Of Warwick Business School
Global Finance
MARCH 2, 2025
Now, we know from the academic literature that three years before the fraud, they tend to beat earnings benchmarks. Horton: If they have an IPO, theyll be big firms, and theyll follow International Financial Reporting Standards or US GAAP. However, the problem with this research is that they already know the fraud has taken place.
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