Search Results - subject:"Fraud Detection"

Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and counterparty surveillance of collateralised debt obligations

Rushinek, Avi; Rushinek, Sara - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 138-160

This paper studies the sub-prime mortgages, credit default swaps (CDS) and collateralised synthetic obligations (CSOs) cooking the books of the financial services industries at a global level. The paper uses the case of the Bank of Barclays to develop a methodology of uncooking the books from...

Persistent link: https://www.econbiz.de/10010669448

Does Benford’s Law hold in economic research and forecasting?

Günnel, Stefan; Tödter, Karl-Heinz - In: Empirica 36 (2009) 3, pp. 273-292

Persistent link: https://www.econbiz.de/10005005691

The value of the last digit: statistical fraud detection with digit analysis

Dlugosz, Stephan; Müller-Funk, Ulrich - In: Advances in Data Analysis and Classification 3 (2009) 3, pp. 281-290

Persistent link: https://www.econbiz.de/10008491575

The effects of source integrity and consistency of evidence on auditors' judgments

Goodwin, J. - 1999

This study uses the Elaboration Likelihood Model as a theoretical framework to examine auditors' sensitivity to the integrity of an evidence source, the consistency of more than one piece of evidence and the interaction between these two factors. Two independent scenarios were examined. The...

Persistent link: https://www.econbiz.de/10009448520

Auditor tenure, managerial fraud and report qualification: a behavioural game-theoretic approach

Fairchild, Richard - In: International Journal of Behavioural Accounting and Finance 1 (2008) 1, pp. 23-37

auditor then decides whether to perform a basic or an extended audit. The level of audit affects the probability of fraud-detection …

Persistent link: https://www.econbiz.de/10005048699

A survey on statistical methods for health care fraud detection

Li, Jing; Huang, Kuei-Ying; Jin, Jionghua; Shi, Jianjun - In: Health Care Management Science 11 (2008) 3, pp. 275-287

Persistent link: https://www.econbiz.de/10005718935

Auditor tenure, managerial fraud and report qualification: a behavioural game-theoretic approach

Fairchild, Richard - In: International Journal of Behavioural Accounting and Finance 1 (2008) 1, pp. 23-37

auditor then decides whether to perform a basic or an extended audit. The level of audit affects the probability of fraud-detection …

Persistent link: https://www.econbiz.de/10008539618

The auditor's assessment and detection of corporate fraud: some Canadian evidence

Cormier, Denis; Lapointe-Antunes, Pascale - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 133-165

This study provides evidence on the effectiveness of the risk-based approach to fraud detection in an environment where …

Persistent link: https://www.econbiz.de/10005553188

The auditor's assessment and detection of corporate fraud: some Canadian evidence

Cormier, Denis; Lapointe-Antunes, Pascale - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 133-165

This study provides evidence on the effectiveness of the risk-based approach to fraud detection in an environment where …

Persistent link: https://www.econbiz.de/10008538697

A fraud detection model: A must for auditors

Krambia‐Kapardis, Maria - In: Journal of Financial Regulation and Compliance 10 (2002) 3, pp. 266-278

offenders in Australia. The main concern of the paper is with the eclectic fraud detection model (EFD), of which the ROP model … is a component. The EFD model is aimed at enhancing the auditor’s fraud detection ability, it has been constructed by the …

Persistent link: https://www.econbiz.de/10014869918