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Contemporaneous Risk Factors and the Prediction of Financial Statement Fraud · Study

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PreprintContemporaneous Risk Factors and the Prediction of Financial Statement Fraud

Christopher J. Skousen2006

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Preprintgreen2006

Contemporaneous Risk Factors and the Prediction of Financial Statement Fraud

Christopher J. Skousen · Charlotte J. Wright

97 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

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2005Corporate Governance and Accounting Scandals 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms 1954Other People's Money. A Study in the Social Psychology of Embezzlement 1999Accounting Accruals and Auditor Reporting Conservatism*1994Accounting choice in troubled companies

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Details

Year2006

Typepreprint

Published2006-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations97

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.938736

openalex_workW2167680465

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