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Cited by

• 2019Detecting anomalies in financial statements using machine learning algorithm77 cited
• 2006History repeats itself: The failure of rational choice models in corporate governance74 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
• 2005Auditors' perception of fraud risk indicators69 cited
• 2010Fraud detection, redress and reporting by auditors65 cited
• 2002The Effects of Decision Aid Orientation on Risk Factor Identification and Audit Test Planning63 cited
• 2011Audit Risk Assessments Using Belief versus Probability61 cited
• 2008Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal60 cited
• 2002Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives59 cited
• 2001Factors Affecting Internal Auditors' Consideration of Fraudulent Financial Reporting during Analytical Procedures55 cited
• 2012Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?54 cited
• 1997Hypothesis revision strategies in conducting analytical procedures42 cited
• 2016A knowledge based scheme for risk assessment in loan processing by banks39 cited