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Consideration of Fraud in a Financial Statement Audit
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(2021)The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The case for motivated reasoning. (1990)Managing Change (1992)Fraud prevention in the Indonesian banking sector using anti-fraud strategy (2023)Qualitatively beyond the ledger: unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity (2024)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises (2023)Principles of Corporate Governance (2004)FORENSIC ACCOUNTING AND CORPORATE CRIME MITIGATION (2015)LAS VEGAS SANDS CORP., a Nevada corporation, Plaintiff, v. UKNOWN REGISTRANTS OF www.wn0000.com, www.wn1111.com, www.wn2222.com, www.wn3333.com, www.wn4444.com, www.wn5555.com, www.wn6666.com, www.wn7777.com, www.wn8888.com, www.wn9999.com, www.112211.com, www.4456888.com, www.4489888.com, www.001148.com, and www.2289888.com, Defendants. (2016)Unveiling financial crimes: advancing forensic accounting practices and ethical integrity through bibliometric insights (2025)1 The Fundamental Agency Problem and Its Mitigation (2007)Corporate Governance and Firm Performance (2007)Who Blows the Whistle on Corporate Fraud? (2010)How to detect fraud in an audit: a systematic review of experimental literature (2025)The impact of applying internal auditing standards on banking risk management during crises: a field study on banks operating in Palestine (2025)
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  • 2007A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud84 cited
  • 2016The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Financial Reporting Decisions70 cited
  • 2014Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia68 cited
  • 2016External Auditors and Corporate Corruption: Implications for External Audit Regulators66 cited
  • 2013Corporate Governance and Forensic Accountants' Role : Global Regulatory Action Scenario39 cited
  • 2019Internal auditors’ perceptions of the function’s ability to investigate fraud36 cited
  • 2024Internal auditing's role in preventing and detecting fraud: An empirical analysis34 cited
  • 2016The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality32 cited
  • 2011Client Risk Factors and Audit Resource Allocation Decisions31 cited
  • 2021Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia31 cited
  • 2021Pendekatan Vousinas Fraud Hexagon Model dalam Mendeteksi Kecurangan Pelaporan Keuangan

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31 cited
  • 2016The use of generalized audit software by Egyptian external auditors30 cited
  • 2009Bayesian Fraud Risk Formula for Financial Statement Audits29 cited
  • 2022Fraud in accounting and audit research (1926–2019) – a bibliometric analysis22 cited