Name: _________________________ Course and Year ________________

Accounting Research Analysis

New Insights
Importance this paper is significant if it leads to information. The literature can be
helpful as it has presented myopia on the multi-dimensional financial
crimes in the theory of fraud and efficiency of Good Governance in a
cross-country analysis. Secondly, this study also seeks more clarity with
the inclusion of multi-faceted agencies, management, efficiency, etc.
Motivation
Problem Statement The problem statement is to show if there is an influence of worldwide
governance, global competitiveness, and other institutional
determinants to the number of accounting fraud cases in several
countries or do countries with effective legal systems reveal more
fraud cases than with ineffective ones.
Theoretical The literature reviewed has claimed that an escalated number of cases
Framework of fraud could lead to financial crises and corruption afterward. Donald
Cressey was among the first to suggest that there are at least three
general features of a scam. There have been many critiques of the
scam triangle and the diamond versions. Other theories should
concentrate on the larger positions of society, government programs,
and economic institutions.
Research Method Estimates are based on a linear regression model (OLS) with standard
errors associated with autocorrelation. In various contexts and to
differing degrees, companies face numerous financial threats to their
survival. The risk of fraud is only one of those that both corporate and
government agencies face.
Sample Selection The paper accesses the semi-annual reports by the Association of
Certified Fraud Examiners of Occupational Fraud and Abuse. Hence,
sampling problems rather than constraints on the nature of the
mathematical test that can be used are also not defined.
Validity issues
 Analysis
Conclusions The report concludes that one of the institutional determinants that
often influences the number of financial crimes is legal roots. Anti-
corruption has remained a priority in the economic governance phase
of the European semester. It is a potentially significant factor of
forensic analytics in the success of government strategies to address
financial problems and a greater understanding of fraud identification,
writers argue.

Impact of the Reseach