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Accounting Fraud Detection: Is it Possible to Quantify Undiscovered Cases? · Study

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PreprintAccounting Fraud Detection: Is it Possible to Quantify Undiscovered Cases?

Artur Filipe Ewald Wuerges2010

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Preprintgreen2010

Accounting Fraud Detection: Is it Possible to Quantify Undiscovered Cases?

Artur Filipe Ewald Wuerges · José Alonso Borba

17 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Benford’s Law and Fraud Detection

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1989Agency Theory: An Assessment and Review 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators 1999The Detection of Earnings Manipulation 2006The Press as a Watchdog for Accounting Fraud 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance

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2018Predictive Relationships among the Elements of the Fraud Diamond Theory: The Perspective of Accountants

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Details

Year2010

Typepreprint

Published2010-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations17

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1718652

openalex_workW2129305867

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