The media plays an important role in detecting corporate financial fraud. However, little systematic research exists on the impact of media reports on corporate fraud detection; thus, our understanding of the impact is limited. Therefore, we are committed to determining how the configuration of different media report content systematically detects corporate fraud by logistical regression, grounded theory and qualitative comparative analysis (QCA). First, the media reports are classified into three major categories and 35 subclasses to determine their features through fraud triangle theory and ...
