Tatiana Churyk, Natalie; Lee, Chih-Chen; Clinton, B. Douglas - In: Advances in accounting behavioral research : Vol. 12, (pp. 25-40). 2009
Researchers are continually trying to find reliable fraud indicators (e.g., Beasley, 1996) and some are working on building fraud prediction models (e.g., Spathis, 2002) to aid auditors in fraud detection. With this same goal of predicting fraud in mind, the purpose of this study is to explore...