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Contemporaneous Risk Factors and the Prediction of Financial Statement Fraud

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References

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1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
2005Corporate Governance and Accounting Scandals1,568 cited
2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
1954Other People's Money. A Study in the Social Psychology of Embezzlement1,007 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
1994Accounting choice in troubled companies855 cited
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
2000The effects of audit committee activity and independence on corporate fraud635 cited
1954Other People's Money: A Study in the Social Psychology of Embezzlement.543 cited
1998Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.483 cited
1990Accounting-based constraints in public and private debt agreements415 cited
2019Consideration of Fraud in a Financial Statement Audit

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407 cited

1987CURRENT TECHNIQUES IN BANKRUPTCY PREDICTION350 cited

1998Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the Sec301 cited

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2017Enhancement of fraud detection for narratives in annual reports56 cited
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2020Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud54 cited
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2010Exploring Sarbanes–Oxley’s effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective50 cited
2022Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory49 cited
2015Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of Literature47 cited
2009Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 9946 cited
2012Fraudulent Activities and Forensic Accounting Services of Banks in Port Harcourt, Nigeria44 cited