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Perceived importance of red flags across fraud types

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References

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2011International Accounting Standards Board (IASB)548 cited
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1985DENYING THE GUILTY MIND: ACCOUNTING FOR INVOLVEMENT IN A WHITE‐COLLAR CRIME*415 cited
2019Consideration of Fraud in a Financial Statement Audit407 cited
2016International Federation of Accountants (IFAC)390 cited
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2005A Review and Integration of Empirical Research on Materiality: Two Decades Later240 cited
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2005Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort

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216 cited

1989The efficacy of a red flags questionnaire for assessing the possibility of fraud210 cited

2008Determinants of Auditor Choice: Evidence from a Small Client Market204 cited

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2017Theorizing Financial Crimes as Moral Actions53 cited
2015Fraud Schemes in the Banking Institutions: Prevention Measures to Avoid Severe Financial Loss51 cited
2017Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods44 cited
2014Detecting asset misappropriation: a framework for external auditors25 cited
2021Frauds in Business Organizations14 cited
2017Factors Influencing Public Sector Auditees on Implementing Audit Recommendations11 cited