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The Relative Importance of Management Fraud Risk Factors

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Cited by

2016Fraud detection using fraud triangle risk factors150 cited
2012Perceived importance of red flags across fraud types95 cited
2008Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives92 cited
2015The effect of alternative fraud model use on auditors’ fraud risk judgments83 cited
2018Internal control and employees’ occupational fraud on expenditure claims78 cited

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2006

Research Opportunities in Information Technology and Internal Auditing

76 cited

2007The Role of Related Party Transactions in Fraudulent Financial Reporting73 cited

2008The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud72 cited

2017Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements71 cited

2005Auditors' perception of fraud risk indicators69 cited

2014Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia68 cited

2015The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the U nited A rab E mirates ( UAE )56 cited

2003Fraud Risk and Audit Planning47 cited

2012The Effect of the Strictness of Consultation Requirements on Fraud Consultation47 cited

2018Related-party transactions: a review of the regulation, governance and auditing literature46 cited

2016A Disposition-Based Fraud Model: Theoretical Integration and Research Agenda40 cited