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Accounting Fraud Detection: Is it Possible to Quantify Undiscovered Cases?
16 references·1 citing·44 second hop
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this work references cited by second hop

References

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  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1989Agency Theory: An Assessment and Review13,327 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
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2006The Press as a Watchdog for Accounting Fraud1,049 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
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  • 2000The effects of audit committee activity and independence on corporate fraud635 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 2006Is There a Link between Executive Equity Incentives and Accounting Fraud?586 cited
  • 2008Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter561 cited
  • 1980Partial observability in bivariate probit models549 cited

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  • 1998Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.483 cited
  • 2005Is There a Link Between Executive Equity Incentives and Accounting Fraud431 cited
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    • 2018Predictive Relationships among the Elements of the Fraud Diamond Theory: The Perspective of Accountants22 cited