EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Accounting fraud"
Narrow search

Narrow search

Year of publication
Subject
All
Bilanzdelikt 1,245 Accounting fraud 1,237 Betrug 803 Fraud 800 Wirtschaftskriminalität 512 Economic crime 505 Wirtschaftsprüfung 394 Financial audit 392 Accounting 208 Rechnungswesen 203 Bilanzpolitik 163 Accounting policy 160 Corporate Governance 141 Corporate governance 139 USA 116 United States 116 Jahresabschlussprüfung 93 Financial statement audit 91 Internes Kontrollsystem 88 Internal control 87 Risikomanagement 87 Financial statement 84 Risk management 84 Jahresabschluss 83 fraud 76 Führungskräfte 73 Managers 73 Bilanzanalyse 49 Internal audit 48 Financial statement analysis 47 Interne Revision 47 fraud detection 47 Berichtswesen 45 Reporting 45 Theorie 43 Theory 43 Artificial intelligence 42 Korruption 42 Künstliche Intelligenz 42 Business ethics 41
more ... less ...
Online availability
All
Free 385 Undetermined 377 CC license 45
Type of publication
All
Article 843 Book / Working Paper 435 Journal 2 Other 1
Type of publication (narrower categories)
All
Article in journal 714 Aufsatz in Zeitschrift 714 Aufsatz im Buch 83 Book section 83 Graue Literatur 39 Non-commercial literature 39 Arbeitspapier 37 Working Paper 37 Case study 26 Fallstudie 26 Hochschulschrift 20 Thesis 14 Conference paper 10 Konferenzbeitrag 10 Collection of articles of several authors 8 Sammelwerk 8 Aufsatzsammlung 5 Ratgeber 5 Guidebook 4 Article 3 Dissertation u.a. Prüfungsschriften 3 Fallstudiensammlung 3 research-article 3 Konferenzschrift 2 Lehrbuch 2 Textbook 2 Bibliografie enthalten 1 Bibliography included 1 Conference proceedings 1 Forschungsbericht 1 Handbook 1 Handbuch 1 Interview 1 case-report 1
more ... less ...
Language
All
English 1,190 German 68 Undetermined 18 Polish 2 French 1 Portuguese 1 Spanish 1
more ... less ...
Author
All
Jones, Keith L. 11 Popoola, Oluwatoyin Muse Johnson 10 Brazel, Joseph F. 9 Jones, Michael 9 Kedia, Simi 9 Hofmann, Stefan 8 Cumming, Douglas J. 7 Carpenter, Tina 6 Carpenter, Tina D. 6 Che-Ahmad, Ayoib 6 Favero, Giovanni 6 Philippon, Thomas 6 Samsudin, Rose Shamsiah 6 Wang, Yang 6 Zhao, Yuping 6 Agostini, Marisa 5 Austin, Ashley A. 5 Beneish, Messod D. 5 Donelson, Dain C. 5 Drogalas, George 5 Elsayed, Ashraf 5 Harrison, Mark 5 Johnson, Eric N. 5 Kassem, Rasha 5 Lowe, D. Jordan 5 Murphy, Pamela R. 5 Pazarskis, Michail 5 Rahman, Md Jahidur 5 Riley, Richard A. 5 Rose Shamsiah Samsudin 5 Zopounidis, Constantin 5 Agrawal, Anup 4 Alam, Pervaiz 4 Amat Salas, Oriol 4 Ashton, John K. 4 Bartow, Joel T. 4 Biegelman, Martin T. 4 Chen, Jiandong 4 Clikeman, Paul M. 4 Cooper, Tommy 4
more ... less ...
Institution
All
National Bureau of Economic Research 3 Dipartimento di Management, Università Ca' Foscari Venezia 2 Erich Schmidt Verlag 2 Hamburger Revisions-Tagung <4, 2005, Hamburg> 2 Springer Fachmedien Wiesbaden 2 Subcommittee on Investigations of the Committee on Government Operations U.S. Senate 93. Congr. 1. sess. pursuant to Sec. 4, Senate Resolution 46, 93, Congr. 2 Verlag Dr. Kovač 2 Albert-Ludwigs-Universität Freiburg 1 Albert-Ludwigs-Universität Freiburg / Institut für Informatik und Gesellschaft 1 Albert-Ludwigs-Universität Freiburg / Wirtschafts- und Verhaltenswissenschaftliche Fakultät 1 American Management Association / Finance Division 1 C.E.P.R. Discussion Papers 1 Centro Studi di Economia e Finanza (CSEF) 1 College of Business 1 Department of Economics, University of Warwick 1 European Commission / Directorate-General for Communication 1 Freie Universität Berlin 1 HAL 1 Linde Verlag 1 MacGraw-Hill, Inc. <New York, NY> 1 NWB Verlag 1 Otto-von-Guericke-Universität Magdeburg 1 School of Accounting 1 School of Finance, Universität St. Gallen 1 Tilburg University, Center for Economic Research 1 University of Western Sydney 1 Universität Greifswald 1 Verlag Franz Vahlen 1 Westend-Verlag 1 Wiener Bilanzrechtstage <17., 2016, Wien> 1
more ... less ...
Published in...
All
The accounting review : a publication of the American Accounting Association 27 Issues in accounting education 22 Auditing : a journal of practice & theory 21 Creative accounting, fraud and international accounting scandals 19 Journal of business ethics : JOBE 19 Journal of accounting and public policy 15 Journal of accounting research 15 International journal of accounting information systems 12 Managerial auditing journal 12 Review of accounting studies 11 Accounting horizons : a quarterly publication of the American Accounting Association 10 Advances in accounting behavioral research 9 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 Corporate fraud exposed : a comprehensive and holistic approach 9 International journal of economics and financial issues : IJEFI 9 The journal of corporate accounting & finance 9 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 8 Journal of business case studies 8 Journal of business finance & accounting : JBFA 8 Accounting research journal 7 Advances in accounting : a research annual 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Journal of accounting & economics 7 Cogent business & management 6 Emerging markets review 6 International journal of accounting, auditing and performance evaluation : IJAAPE 6 International journal of economics and accounting : IJEA 6 Journal of business & economics research 6 Research on professional responsibility and ethics in accounting 6 Australasian accounting business and finance journal : AABF 5 Cogent economics & finance 5 Contemporary issues in audit management and forensic accounting 5 Finance research letters 5 International journal of critical accounting : IJCA 5 Journal of business ethics : JBE 5 Journal of economic criminology 5 Journal of emerging technologies in Accounting 5 Journal of forensic accounting : JFA; auditing, fraud & risk 5 Journal of payments strategy & systems 5 Springer eBook Collection 5
more ... less ...
Source
All
ECONIS (ZBW) 1,243 RePEc 16 USB Cologne (EcoSocSci) 12 Other ZBW resources 4 BASE 3 EconStor 3
Showing 1 - 50 of 1,281
Cover Image
News bias in financial journalists' social networks
Xu, Guosong - In: Journal of accounting research 62 (2024) 4, pp. 1145-1182
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015123483
Saved in:
Cover Image
Beneish model for the detection of tax manipulation : evidence from Slovakia
Bačo, Tomáš; Baumöhl, Eduard; Horváth, Matúš; … - In: Ekonomický časopis : časopis pre ekonomickú … 71 (2023) 3, pp. 185-201
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014329966
Saved in:
Cover Image
Fraudulent financial reporting and related party transactions : evidence from a mining industry in a developing country
Kabwe, Martin - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014287167
Saved in:
Cover Image
Harnessing artificial intelligence and machine learning for fraud detection and prevention in Nigeria
Odufisan, Oluwaseun Isaac; Abhulimen, Osekhonmen Victory; … - In: Journal of economic criminology 7 (2025), pp. 1-9
Fraud poses a significant threat to Nigeria's burgeoning digital economy, impacting sectors like finance, e-commerce, healthcare, and education. Traditional methods struggle to keep pace with evolving fraud schemes. This paper investigates the potential of Artificial Intelligence (AI) and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015400815
Saved in:
Cover Image
Academic fraud and remote evaluation of accounting students : an application of the fraud triangle
Bierstaker, James; Brink, William D.; Khatoon, Sameera; … - In: Journal of business ethics : JBE 195 (2024) 2, pp. 425-447
The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173605
Saved in:
Cover Image
Does the form of state ownership and political connections influence the incidence of financial statement fraud?
Wang, Yang; Ashton, John K.; Liu, Jia - In: The European journal of finance 30 (2024) 18, pp. 2111-2136
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323740
Saved in:
Cover Image
Internal auditing's role in preventing and detecting fraud : an empirical analysis
Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137968
Saved in:
Cover Image
Taking the hunch out of the crunch : a framework to improve variable selection in models to detect financial statement fraud
Gepp, Adrian; Kumar, Kuldeep; Bhattacharya, Sukanto - In: Accounting and finance 64 (2024) 2, pp. 1569-1588
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164424
Saved in:
Cover Image
Spreading the news : donor response to disclosures about nonprofit fraud
Harris, Erica E.; Petrovits, Christine M.; Yetman, … - In: Nonprofit and voluntary sector quarterly : journal of … 53 (2024) 3, pp. 638-665
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581579
Saved in:
Cover Image
Relationship fraud : romance, friendship and family frauds
Button, Mark; Carter, Elisabeth - In: Journal of economic criminology 4 (2024), pp. 1-3
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582284
Saved in:
Cover Image
Exploring relation fraud, murder, and the Fraud Triangle
Marquart, James W.; Thompson, R. Alan - In: Journal of economic criminology 4 (2024), pp. 1-6
This article examines the dynamics of relation fraud resulting in the murder of a grandparent by her grandson. While such instances are admittedly rare as forms of both murder and fraud more generally, this unique case nonetheless demonstrates that relation fraud resulting in murder is a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582300
Saved in:
Cover Image
Fraudulent financial reporting and the consequences for employees
Choi, Jung Ho; Gipper, Brandon - In: Journal of accounting and economics 78 (2024) 1, pp. 1-27
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065546
Saved in:
Cover Image
Spotlight on corporate fraud : how is takaful insurance stability affected by its disclosure?
Hemrit, Wael; Belgacem, Ines - In: Risks : open access journal 12 (2024) 9, pp. 1-24
This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066365
Saved in:
Cover Image
Deconstructing a form of hybrid investment fraud : examining "pig butchering" in the United States
Maras, Marie-Helen; Ives, Emily R. - In: Journal of economic criminology 5 (2024), pp. 1-65
Cyber-enabled fraud has transformed, becoming more complex and making it harder for targets and law enforcement to detect its occurrence. This study aims to recontextualize a major manifestation of this transformation, a crime called hybrid investment fraud, colloquially known as pig butchering....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396904
Saved in:
Cover Image
How pervasive is corporate fraud?
Dyck, Alexander; Morse, Adair; Zingales, Luigi - In: Review of accounting studies 29 (2024) 1, pp. 736-769
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127477
Saved in:
Cover Image
Spotlight on fraud risk in hospitality a systematic literature review
Kassem, Rasha - In: International journal of hospitality management 116 (2024), pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014457802
Saved in:
Cover Image
Risk Management practices and potential fraudulent financial reporting : evidence from Malaysia
Marziana Madah Marzuki; Wan Zurina Nik Abdul Majid; … - In: Asian journal of accounting research 9 (2024) 2, pp. 116-126
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531479
Saved in:
Cover Image
The victimology of online fraud : a focus on romance fraud victimisation
Drew, Jacqueline; Webster, Julianne - In: Journal of economic criminology 3 (2024), pp. 1-9
Across the world each year millions of people are victimised by online crime, many of whom fall victim to online fraud. One of the most enduring and prolific types of online fraud is romance fraud. Romance fraud often leads to financial and psychological devastation of those who are victimised....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517180
Saved in:
Cover Image
Enhancing fraud detection in banking using advanced machine learning techniques
Detthamrong, Umawadee; Chansanam, Wirapong; Boongoen, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 177-184
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085228
Saved in:
Cover Image
Monitoring intensity, institutional shareholders, and earnings manipulation engendered accounting scandal : the South African perspective
Obagbuwa, Oloyede; Kwenda, Farai; Baldavoo, Kiran - In: International journal of economics and financial issues … 14 (2024) 3, pp. 12-22
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584127
Saved in:
Cover Image
Forensic accounting in fraud detection and prevention : a qualitative investigation of microfinance institutions
Eghe-Ikhurhe, Grace Osariemen; Roni, Naheed Nawazesh; … - In: International journal of management, economics and … 13 (2024) 3/4, pp. 116-133
Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world's most severe economic threat. Forensic accounting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015070850
Saved in:
Cover Image
Accounting fraud detection using contextual language learning
Bhattacharya, Indranil; Mićković, Ana - In: International journal of accounting information systems 53 (2024), pp. 1-17
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015072416
Saved in:
Cover Image
Auditing for fraud and corruption : a public-interest-based definition and analysis
Sargiacomo, Massimo; Everett, Jeff; Ianni, Luca; … - In: The British accounting review 56 (2024) 2, pp. 1-19
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062284
Saved in:
Cover Image
Identification of fraudulent financial statements through a multi-label classification approach
Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - In: Intelligent systems in accounting, finance & management 31 (2024) 2, pp. 1-19
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015099035
Saved in:
Cover Image
A panel data analysis of the effect of audit quality on financial statement fraud
Yousefi Nejad, Maryam; Sarwar Khan, Ahmed; Othman, Jaizah - In: Asian journal of accounting research 9 (2024) 4, pp. 422-445
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402875
Saved in:
Cover Image
The impact of the organisational structure of tax authorities on tax and accounting fraud
Miao, Senlin; Wen, Fenghua - In: Accounting and finance 64 (2024) 3, pp. 2735-2758
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164558
Saved in:
Cover Image
Knowing the accounting fraudster : the influence of individual anomie and displacement of responsibility and moral justification as mediating variables
Sánchez-Medina, Agustín J.; Ramos-Montesdeoca, Mónica; … - In: Accounting forum 48 (2024) 2, pp. 201-224
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050672
Saved in:
Cover Image
Groupthink tendencies in top management teams and financial reporting fraud
Li, Valerie - In: Accounting and business research 54 (2024) 3, pp. 255-277
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576864
Saved in:
Cover Image
Fraud and incompetence : accounting in the Papal States : 1831-1859
Antonelli, Valerio; Coronella, Stefano; Cordery, Carolyn; … - In: Accounting history : journal of the Accounting History … 26 (2021) 4, pp. 552-584
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012660442
Saved in:
Cover Image
Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms
Schneider, Moritz; Brühl, Rolf - In: Journal of Business Economics 93 (2023) 9, pp. 1591-1628
This study investigates the predictive power of CEO characteristics on accounting fraud utilizing a machine learning approach. Grounded in upper echelons theory, we show the predictive value of widely neglected CEO characteristics for machine learning-based accounting fraud detection in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199453
Saved in:
Cover Image
How pervasive is corporate fraud?
Dyck, Alexander; Morse, Adair; Zingales, Luigi - 2023
We provide a lower-bound estimate of the undetected share of corporate fraud. To identify the hidden part of the "iceberg," we exploit Arthur Andersen's demise, which triggered added scrutiny on Arthur Andersen's former clients and thereby increased the detection likelihood of preexisting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013492777
Saved in:
Cover Image
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
Carnes, Robert R.; Christensen, Dane M.; Madsen, Paul E. - 2023
Financial statement fraud generates many negative effects, including reducing people’s willingness to participate in the stock market. If it also stigmatizes accounting, it may similarly adversely affect the quantity and quality of workers willing to become accountants, thereby potentially...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014352961
Saved in:
Cover Image
Unveiling Deception : Cutting-Edge Approaches for Fraud Detection in Financial Statements
Chimonaki, Christianna; Stelios, Papadakis; Lemonakis, … - 2023
A wide range of parties involved in evaluating economic performance, including investors, auditors, interest groups, bankers, government organizations, academics, and analysts, can benefit greatly from the immediate detection of fraudulent financial reports. This research presents a novel...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353220
Saved in:
Cover Image
Non-Current Discretionary Accruals and early detection of frauds
Nawn, Samarpan; sharma, prateek - 2023
We propose a novel discretionary accruals (DA) measure in the unexplored dimension of non-current accruals. We show that our measure (DA-NC) can improve the forecasting performance of fraud prediction models that rely on conventional current accruals-based DA measures. Analysing accounting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353430
Saved in:
Cover Image
Understanding Accounting Fraud Motivation, Protection Procedures, and Firms’ Performance : External Auditors’ Perspective
Yaqoub, M.; Hamad, S.; Alhammadi, H.; Elkelish, Walaa; … - 2023
This paper explores accounting fraud motivation, protection procedures, and the impact on firms‘ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014361974
Saved in:
Cover Image
Unmasking Financial Deception : Unraveling the Fraud Hexagon’s Influence on Detecting Financial Statement Fraud in Indonesian Public Companies
Wijaya, Theresia; Witjaksono, Armanto - 2023
This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian public companies with stock values below IDR 100 that were listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The study population comprises sixty companies with stock...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362076
Saved in:
Cover Image
Emerging Trends in Forensic Accounting : Data Analytics, Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention
Hossain, Muhammed Zakir - 2023
This paper explores the emerging trends in forensic accounting related to fraud investigation and prevention. First, the study conducts a comprehensive literature review to identify key emerging trends: data analytics, cyber forensic accounting, and the impact of cryptocurrencies and blockchain...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362207
Saved in:
Cover Image
Enhancing financial fraud detection through addressing class imbalance using hybrid SMOTE-GAN techniques
Cheah, Patience Chew Yee; Yang, Yue; Lee, Boon Giin - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-17
The class imbalance problem in finance fraud datasets often leads to biased prediction towards the nonfraud class, resulting in poor performance in the fraud class. This study explores the effects of utilizing the Synthetic Minority Oversampling TEchnique (SMOTE), a Generative Adversarial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014414370
Saved in:
Cover Image
Using the Beneish m-score model to detect financial statement fraud in the microfinance industry in Ghana
Adoboe-Mensah, Nicholas; Salia, Hussein; Addo, Emmanuel Budu - In: International journal of economics and financial issues … 13 (2023) 4, pp. 47-57
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014416061
Saved in:
Cover Image
Uncovering financial fraud : the vital role of forensic accounting and auditing in modern business practice
Đukić, Tadija; Pavlović, Miloš; Grdinić, Vladimir - In: Ekonomske teme 61 (2023) 3, pp. 407-418
This article explores the critical roles of forensic accounting and auditing in modern business, focusing on uncovering financial irregularities and promoting transparency. Through a meticulous literature review and analysis, the study emphasizes the significance of these practices. The purpose...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014490421
Saved in:
Cover Image
Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation
Akinbowale, Oluwatoyin Esther; Klingelhöfer, Heinz Eckart - In: Cogent economics & finance 11 (2023) 1, pp. 1-21
The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sampling method. A primary data source was devised with a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500474
Saved in:
Cover Image
Predicting financial statement manipulation in South Africa : a comparison of the Beneish and Dechow models
Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent economics & finance 11 (2023) 1, pp. 1-33
Recently, South Africa has suffered from several large financial statement frauds. To assist stakeholders in identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in South Africa. The study also explored similarities in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500717
Saved in:
Cover Image
Board structure and the likelihood of financial statement fraud : does audit fee matter? : evidence from manufacturing firms in the East Africa community
Kaituko, Lucas Ekiru; Githaiga, Peter Nderitu; … - In: Cogent business & management 10 (2023) 2, pp. 1-23
This study examines the moderating effect of audit fee on the relation-ship between board structure and the likelihood of financial statements fraud (LFSF). The study uses the logistic regression and a sample of 15 manufacturing firms listed within the East African Community partner states from...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504793
Saved in:
Cover Image
The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry
Akinbowale, Oluwatoyin Esther; Mashigo, Polly; Zerihun, … - In: Cogent business & management 10 (2023) 1, pp. 1-22
The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014457890
Saved in:
Cover Image
The influence of professional skepticism, auditor's experiences, and competency on fraud detection
Sari, Retna; Andrian, Stefanie von - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014323384
Saved in:
Cover Image
Cryptocurrency risks, fraud cases, and financial performance
Kerr, David S.; Loveland, Karen Ann; Smith, Katherine Taken - In: Risks : open access journal 11 (2023) 3, pp. 1-15
In this study, we examine major cryptocurrencies, present notable fraud cases, describe fraud risks, and analyze cryptocurrency financial performance. People debate whether cryptocurrency is an investment opportunity, the new Dutch Tulip Bubble, or a giant Ponzi scheme. There have been a number...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014246302
Saved in:
Cover Image
Scandal-Tainted WIRECARD Files for Bankruptcy - Accounting Frauds Case Study
Subburayan, Baranidharan - 2023
This case study examines the scandal at Wirecard AG, a German payment processing and financial services company, which filed for insolvency in June 2020. The scandal involved accounting fraud and misreporting of revenue, and was first uncovered by Financial Times journalists in 2019. The case...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014259529
Saved in:
Cover Image
A Primer on Anomaly and Fraud Detection in Blockchain Networks
Osterrieder, Joerg; Chan, Stephen; Chu, Jeffrey; Zhang, … - 2023
Blockchain technology is a distributed ledger system that allows multiple parties to record and verify transactions in a secure and transparent manner. However, blockchain networks are vulnerable to anomalies and frauds that can have serious consequences for the integrity and security of these...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014263954
Saved in:
Cover Image
Thinking Outside of the Box : Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Judgments and Actions in a Data-Analytic Environment
Bibler, Sara; Carpenter, Tina; Christ, Margaret H.; … - 2023
Data analytics has the potential to help auditors effectively respond to audit risk and improve detection of misstatements and fraud. However, harnessing these benefits may require auditors to adopt an innovation mindset. Firms and regulators have urged auditors to adopt an innovation mindset,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014264238
Saved in:
Cover Image
Remembering fraud in the future : investigating and improving auditors' attention to fraud during audit testing
Austin, Ashley A. - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 925-951
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014289160
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...