SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Detection of Fraud in Financial Statements: French Companies as a Case Study
16 references·8 citing·45 second hop
Detection of Fraud in Financial Statements: French Companies as a Case Study (2013)Detection of Fraud in Financial Statement…Big Five Audits and Accounting Fraud* (2010)Big Five Audits and Accountin…Financial fraud, director reputation, and shareholder wealth (2007)Financial fraud, director rep…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Causes, consequences, and deterence of financial statement fraud (2003)Causes, consequences, and det…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. (1998)Fraudulently Misstated Financ…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Stewardship Theory or Agency …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Other People's Money. A Study in the Social Psychology of Embezzlement (1954)Other People's Money. A Study…Other People's Money: A Study in the Social Psychology of Embezzlement. (1954)Other People's Money: A Study…Other people's money (1953)Other people's moneyFraud detection using fraud triangle theory: evidence from China (2022)Fraud detection using fraud t…Amoral behavior, control climate, job insecurity and fraudulent intentions among bank employees (2022)Amoral behavior, control clim…Illicit Alcohol: Public Health Risk of Methanol Poisoning and Policy Mitigation Strategies (2021)Illicit Alcohol: Public Healt…Bayesian inference of local government audit outcomes (2021)Bayesian inference of local g…Do The Fraud Triangle Components Motivate Fraud In Indonesia? (2019)Do The Fraud Triangle Compone…Increasing Accuracy of Process-based Fraud Detection Using a Behavior Model (2016)Increasing Accuracy of Proces…Fraud diamond: Detection analysis on the fraudulent financial reporting (2016)Fraud diamond: Detection anal…Fuzzy MADM Approach for Rating of Process-Based Fraud (2015)Fuzzy MADM Approach for Ratin…Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)Corporate Social Responsibility: Strategic Implications* (2006)Exchange and Power in Social Life (2017)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Shareholder Litigation and Corporate Disclosures (1994)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)The Audit Committee Oversight Process* (2009)Limited-dependent and qualitative variables in econometrics (1983)Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)Analyzing the Analysts: When Do Recommendations Add Value? (2004)The Press as a Watchdog for Accounting Fraud (2006)Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Agency Problems and the Theory of the Firm (1980)The consequences to managers for financial misrepresentation (2008)Co-opted Boards (2010)Women on board: Does boardroom gender diversity affect firm risk? (2015)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The impact of performance-based compensation on misreporting (2005)The effects of corporate governance on firms’ credit ratings (2006)The role of information and financial reporting in corporate governance and debt contracting (2010)Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)The effect of corporate governance on sustainability disclosure (2010)Female Directors and Earnings Quality* (2011)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns3,563 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2007Financial fraud, director reputation, and shareholder wealth1,041 cited
  • 1954Other People's Money. A Study in the Social Psychology of Embezzlement1,007 cited
  • 2003Causes, consequences, and deterence of financial statement fraud585 cited
  • 1954Other People's Money: A Study in the Social Psychology of Embezzlement.543 cited
  • 1953Other people's money525 cited
  • 1998

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.
483 cited
  • 2010Big Five Audits and Accounting Fraud*359 cited
  • Cited by

    • 2016Fraud diamond: Detection analysis on the fraudulent financial reporting76 cited
    • 2021Illicit Alcohol: Public Health Risk of Methanol Poisoning and Policy Mitigation Strategies67 cited
    • 2019Do The Fraud Triangle Components Motivate Fraud In Indonesia?52 cited
    • 2015Fuzzy MADM Approach for Rating of Process-Based Fraud38 cited
    • 2022Fraud detection using fraud triangle theory: evidence from China30 cited
    • 2021Bayesian inference of local government audit outcomes26 cited
    • 2016Increasing Accuracy of Process-based Fraud Detection Using a Behavior Model18 cited
    • 2022Amoral behavior, control climate, job insecurity and fraudulent intentions among bank employees9 cited