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The value of restatement to fraud prediction
Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of business economics and management 20 (2019) 6, pp. 1210-1237
restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …
Persistent link: https://www.econbiz.de/10012176099
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The effect of the strictness of consultation requirements on fraud consultation
Gold, Anna; Knechel, W. Robert; Wallage, Philip - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 925-949
Persistent link: https://www.econbiz.de/10009565241
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Understanding investor perceptions of financial statement fraud and their use of red flags : evidence from the field
Brazel, Joseph F.; Jones, Keith L.; Thayer, Jane; … - In: Review of accounting studies 20 (2015) 4, pp. 1373-1406
Persistent link: https://www.econbiz.de/10011396627
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Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud
Hamilton, Erin L. - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 57-78
Persistent link: https://www.econbiz.de/10011620212
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Fraud risk analysis in the financial audit based on the indicators for detection of accounting manipulations
Oltean, Ionela-Maria - In: Review of economic studies and research Virgil Madgearu 9 (2016) 2, pp. 93-122
Persistent link: https://www.econbiz.de/10011719963
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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/10014289160
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Fraud risk and audit quality : the case of US public firms
Chaari, Hela Frikha; Belanès, Amel; Lajmi, Azhaar - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 1, pp. 29-47
Persistent link: https://www.econbiz.de/10013347669
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Detection of accounting frauds using the rule-based expert systems within the scope of forensic accounting
Ozturk, Mahmut Sami; Usul, Hayrettin - In: Contemporary issues in audit management and forensic …, (pp. 155-171). 2020
Persistent link: https://www.econbiz.de/10012250482
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Stealing students' lunch money for a first-class lifestyle : a case study on fraud in education
Eutsler, Jared; Eutsler, Lauren; Williams, L. Tyler - In: Issues in accounting education 38 (2023) 2, pp. 107-123
Persistent link: https://www.econbiz.de/10014313973
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An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria
Popoola, Oluwatoyin Muse Johnson; Ayoib Che Ahmad; Rose … - In: Accounting research journal 28 (2015) 1, pp. 78-97
Persistent link: https://www.econbiz.de/10011376941