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Asymmetric information, libertarianism, and fraud

Steiner, Hillel - In: Review of social economy : the journal for the … 77 (2019) 2, pp. 94-107

Persistent link: https://www.econbiz.de/10012203919

Using economic links between firms to detect accounting fraud

Li, Chenchen; Li, Ningzhong; Zhang, X. Frank - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 399-421

Persistent link: https://www.econbiz.de/10014234258

Blockchain-based triple-entry accounting : a systematic literature review and future research agenda

Thies, Simon; Kureljusic, Marko; Karger, Erik; Krämer, … - In: The journal of information systems : JIS ; a semiannual … 37 (2023) 3, pp. 101-118

Persistent link: https://www.econbiz.de/10014431255

An analysis of external and internal auditors' use of ISA 240 red flags : the impact of auditors' estimation of fraud pervasiveness

Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21

and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … misappropriation of assets. Further, this study attempts to explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …

Persistent link: https://www.econbiz.de/10014436066

The effectiveness of corporate governance mechanisms on fraud prevention and detection

Zaid, Dheya A.; Al Maqtari, Faozi A.; Al-Homaidi, Eissa A. - In: International journal of business excellence : IJBEX 31 (2023) 3, pp. 412-427

Persistent link: https://www.econbiz.de/10014436395

Owner-occupancy fraud and mortgage performance

Elul, Ronel; Payne, Aaron; Tilson, Sebastian - In: Real estate economics 51 (2023) 5, pp. 1137-1177

Persistent link: https://www.econbiz.de/10014368736

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/10015137968

The Fraud theories : triangle, diamond, pentagon

Soneji, Parvati T. - In: International journal of accounting, auditing and … 18 (2022) 1, pp. 49-60

Persistent link: https://www.econbiz.de/10013326541

Auditors' reactions to inconsistencies between financial and nonfinancial measures : the interactive effects of fraud risk assessment and a decision prompt

Brazel, Joseph F.; Jones, Keith L.; Prawitt, Douglas F. - In: Behavioral research in accounting 26 (2014) 1, pp. 131-156

Persistent link: https://www.econbiz.de/10010419567

Regulating fraud in financial markets : can behavioural designs prevent future criminal offences?

Hornuf, Lars; Haas, Georg - In: Journal of risk management in financial institutions 7 (2014) 2, pp. 192-201

Persistent link: https://www.econbiz.de/10010360514