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Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags : Evidence from the Field

Brazel, Joseph F. - 2014

We surveyed 194 experienced, nonprofessional investors to examine the relations between their perceptions of the frequency of financial statement fraud in the economy, their use of financial statement information, the importance they place on conducting their own fraud risk assessments, and...

Persistent link: https://www.econbiz.de/10013070828

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

Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags : Evidence from the Field

Brazel, Joseph F. - 2015

We surveyed 194 experienced, nonprofessional investors to examine the relations between their perceptions of the frequency of financial reporting fraud, their use of financial statement information, the importance they place on conducting their own fraud risk assessments, and their use of fraud...

Persistent link: https://www.econbiz.de/10013012336

Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud

Coram, Paul; Ferguson, Colin B.; Moroney, Robyn - In: Accounting and finance : journal of the Accounting … 48 (2008) 4, pp. 543-559

Persistent link: https://www.econbiz.de/10003782211

The Dempster-Shafer theory : an intorduction and fraud risk assessment illustration

Srivastava, Rajendra P.; Mock, Theodore J.; Gao, Lei - In: Australian accounting review 21 (2011) 3, pp. 282-291

Persistent link: https://www.econbiz.de/10009374586

Bayesian fraud risk formula for financial statement audits

Srivastava, Rajendra P.; Mock, Theodore J.; Turner, Jerry L. - In: Abacus : a journal of accounting, finance and business … 45 (2009) 1, pp. 66-87

Persistent link: https://www.econbiz.de/10003822704

Assessing the risk of fraud at Olympus and identifying an effective audit plan

Fukukawa, Hironori; Mock, Theodore J.; Srivastava, … - In: The Japanese accounting review : TJAR 4 (2014), pp. 1-25

Persistent link: https://www.econbiz.de/10011298186

Fraud risk assessment using the fraud risk model as a decision aid

Mock, Theodore J.; Srivastava, Rajendra P.; Wright, Arnold - In: Journal of emerging technologies in Accounting 14 (2017) 1, pp. 37-56

Persistent link: https://www.econbiz.de/10011846622

Using evidential reasoning technology to enhance the audit quality assurance inspection process

Mock, Theodore J.; Ragothaman, Srinivasan C.; … - In: Journal of emerging technologies in Accounting 15 (2018) 1, pp. 29-43

Persistent link: https://www.econbiz.de/10012418982