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Fraud Detection by a Multinomial Model : Separating Honesty from Unobserved Fraud

Andersson, Jonas; Olden, Andreas; Polakova, Aija - 2021

In this paper we investigate the EM-estimator of the model by Caudill et al. (2005). The purpose of the model is to identify items, e.g. individuals or companies, that are wrongly classified as honest; an example of this is the detection of tax evasion. Normally, we observe two groups of items,...

Persistent link: https://www.econbiz.de/10013252075

Do site visits mitigate corporate fraudulence? : evidence from China

Su, Fei; Feng, Xu; Tang, Songlian - In: International review of financial analysis 78 (2021), pp. 1-21

Persistent link: https://www.econbiz.de/10013255776

Polytope fraud theory

Zhao, Dongshuai; Wang, Zhongli; Schweizer-Gamborino, Florian - 2022

Polytope Fraud Theory (PFT) extends the existing triangle and diamond theories of accounting fraud with ten abnormal … in detecting financial statement fraud using published accounting data. Our contributions include a systematic manual …

Persistent link: https://www.econbiz.de/10013202768

Financial reporting fraud and CEO pay-performance incentives

Chen, Dong; Wang, Feng; Xing, Cunyu - In: Journal of management science and engineering 6 (2021) 2, pp. 197-210

’s likelihood of financial reporting fraud, we restudy their relationship using innovative research methods. First, we concentrate … violations. Moreover, the effect of option incentives on financial reporting fraud is moderated by auditor effort. In addition …

Persistent link: https://www.econbiz.de/10013206264

Online cheating at the intersection of the dark triad and fraud diamond

Smith, Kenneth J.; Emerson, David J.; Mauldin, Shawn - In: Journal of accounting education 57 (2021), pp. 1-20

Persistent link: https://www.econbiz.de/10013206558

Market efficiency and securities fraud litigation

Eisenhuth, Roland; Marshall, David Aaron - In: The law and economics of privacy, personal data, …, (pp. 83-107). 2022

Persistent link: https://www.econbiz.de/10013206741

Gender diversity and financial statement fraud

Wang, Yang; Yu, Mei; Gao, Simon S. - In: Journal of accounting and public policy 41 (2022) 2, pp. 1-18

Persistent link: https://www.econbiz.de/10013207623

Corporate failures : declines, collapses, and scandals

Cole, Rebel A.; Johan, Sofia Atiqah; Schweizer, Denis - In: The journal of corporate finance : contracting, … 67 (2021), pp. 1-11

Persistent link: https://www.econbiz.de/10013209759

Fraudulent financial reporting in China : evidence from corporate renaming

Zhang, Yefeng; Zhang, Yuyu; Yao, Troy - In: Journal of contemporary accounting & economics 18 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10013210027

Who did it matters : executive equity compensation and financial reporting fraud

Davidson, Robert H. - In: Journal of accounting & economics 73 (2022) 2/3, pp. 1-24

Persistent link: https://www.econbiz.de/10013264630