This chapter focuses on public disclosures of listed companies for corporate fraud. Publicly listed companies are subject to strict disclosure requirements, which can vary based on jurisdiction and listing venue. These requirements typically include quarterly and annual reports, earnings announcements, and publications of material events. Financial reports, particularly the auditor's report and opinion, are key documents in identifying potential fraud. Different types of auditor opinions signal varying levels of financial statement reliability. Additionally, emphasis of matter paragraphs, going-concern considerations, shared audit responsibility, and key audit matters are important aspects to consider. Financial statements, including the income statement, balance sheet, cash flow statement, and footnotes, provide further insights into a company's financial health and potential areas of manipulation. Accrual accounting, while essential for accurate financial reporting, can be manipulated to distort a company's true financial position.