THE ROLE OF CREDIT RATING AGENCIES IN PREDICTING FINANCIAL CORPORATE FRAUD: A LITERATURE REVIEW ON EFFECTIVENESS AND INVESTOR PERCEPTIONS.

The aim of this research paper is to critically analyse the contribution of credit rating agencies in forecasting financial corporate fraud, analysing their efficiency and investigating investor perceptions. Through the analysis of previous literature, the research intends to establish areas of gaps in existing knowledge on how credit ratings relate to fraud detection and whether these agencies can be relied upon as an investor tool. Lastly, the study aims to offer inputs that can bring greater transparency, accountability, and trust to financial markets.