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Perceived importance of red flags across fraud types · Study

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ArticlePerceived importance of red flags across fraud types

Benita M. Gullkvist2012

Article2012

Perceived importance of red flags across fraud types

Benita M. Gullkvist · Annukka Jokipii

95 citations·0/0 files stored·Critical Perspectives on Accounting

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

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References

1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases 2003Causes, consequences, and deterence of financial statement fraud 2011International Accounting Standards Board (IASB)2010Fraud Auditing and Forensic Accounting 2000A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting 1985DENYING THE GUILTY MIND: ACCOUNTING FOR INVOLVEMENT IN A WHITE‐COLLAR CRIME*2019Consideration of Fraud in a Financial Statement Audit 2016International Federation of Accountants (IFAC)

Cited by

2012Accounting and networks of corruption 2014Preventing corruption within government procurement: Constructing the disciplined and ethical subject 2016Corporate governance and information technology in fraud prevention and detection 2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland 2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art

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2007The Role of Related Party Transactions in Fraudulent Financial Reportingpreprint · 6 shared references 2005Auditors' perception of fraud risk indicatorsarticle · 5 shared references 2015The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the U nited A rab E mirates ( UAE )article · 5 shared references 2003Fraud Risk and Audit Planningarticle · 5 shared references 2018A Comparative Analysis of Investor and Auditor Materiality Judgmentsarticle · 5 shared references 2011A Review and Model of Auditor Judgments in Fraud-Related Planning Tasksarticle · 4 shared references

Details

Year2012

Typearticle

Published2012-02-03

VenueCritical Perspectives on Accounting

ISSN-L1045-2354

Languageen

Citations95

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.cpa.2012.01.004

openalex_workW1968178733

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2021

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2017Theorizing Financial Crimes as Moral Actions

2015Fraud Schemes in the Banking Institutions: Prevention Measures to Avoid Severe Financial Loss