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The Warning Signs of Fraudulent Financial Reporting
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(2005)Auditor independence, ‘low balling’, and disclosure regulation (1981)Accounting History publications 2008/09 (2011)The Effects of a Separation of Ownership from Control on UK Listed Firms: An Empirical Analysis (2011)Consideration of Fraud in a Financial Statement Audit (2019)Factors Affecting Internal Auditors' Consideration of Fraudulent Financial Reporting during Analytical Procedures (2001)The Relative Importance of Management Fraud Risk Factors (2001)Red flags in detecting credit cooperative fraud: the perceptions of internal auditors (2017)The Optimal Number of Response Alternatives for a Scale: A Review (1980)AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH (2014)A structured review and theme analysis of financial frauds in the banking industry (2020)Management accounting (1980)The efficacy of a red flags questionnaire for assessing the possibility of fraud (1989)Accounting Theory and Development (1991)Corruption and fraud: any lessons for the auditor? (2006)Rural banks fraud: a story from Indonesia (2020)Determinants of Auditor Expertise (1990)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)The separation of ownership and control in East Asian Corporations (2000)Do The Fraud Triangle Components Motivate Fraud In Indonesia? (2019)Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory (2020)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Fraud Diamond: Considering the Four Elements of Fraud (2004)Is the fraud diamond perspective valid in Kenya? (2020)A systematic literature review on frauds in banking sector (2022)Have Financial Statements Lost Their Relevance? (1999)Development of a measure of workplace deviance. (2000)Judgment and Decision Making in Accounting (2007)A Model and Literature Review of Professional Skepticism in Auditing (2009)On the Use of Checklists in Auditing: A Commentary (2014)Association of Certified Fraud Examiners (ACFE) (2018)Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?* (2020)Impact of external auditor–cloud specialist engagement on cloud auditing challenges (2021)
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  • 2005Auditors' perception of fraud risk indicators69 cited
  • 2014Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia68 cited
  • 2019Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry66 cited
  • 2014Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?44 cited
  • 2011The Differences In Perceived Level Of Fraud-Detecting Effectiveness Of SAS No. 99 Red Flags Between External And Internal Auditors33 cited
  • 2000Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders33 cited
  • 2010Fraudulent financial reporting: do red flags really help?27 cited
  • 2020Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia25 cited
  • 2007The dominant senior manager and the reasonably careful, skilful, and cautious auditor23 cited
  • 2013Malaysian internal and external auditor perceptions of the effectiveness of red flags for detecting fraud22 cited
  • 2013Effectiveness of Red Flags in Detecting Fraudulent Financial Reporting: An Application in Turkey21 cited
  • 2014Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises20 cited
  • 2013Effects of Decomposition and Categorization on Fraud-Risk Assessments

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18 cited
  • 2021Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism17 cited
  • 2014Misrepresentation of financial statements15 cited
  • 2015Perceived “Tone From the Top” During A Fraud Risk Assessment13 cited