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Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory
16 references·0 citing·48 second hop
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(2017)Are Related Party Transaction…Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations (2016)Understanding Auditors’ Sense…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting (2009)The Association Between Audit…Board Characteristics, Audit Committee Characteristics and Abnormal Accruals (2006)Board Characteristics, Audit …The Fraud Diamond: Considering the Four Elements of Fraud (2004)The Fraud Diamond: Considerin…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Does the degree of relative risk aversion vary with household characteristics? 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The Spanish case (2020)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Decision-Theoretic Generalization of On-Line Learning and an Application to Boosting (1997)What Are You Saying? Using topic to Detect Financial Misreporting (2019)Using machine learning to detect misstatements (2020)FinTech as a Game Changer: Overview of Research Frontiers (2021)The Diary (1977)The Evolution of Fraud Theory (2012)Corporate ESG performance and manager misconduct: Evidence from China (2022)The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2013)
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References

  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
  • 2019Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach504 cited
  • 1950The Criminal Violation of Financial Trust431 cited
  • 2018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature424 cited
  • 2019Advancing theory of fraud: the S.C.O.R.E. model395 cited
  • 1996Does the degree of relative risk aversion vary with household characteristics?343 cited
  • 2006Board Characteristics, Audit Committee Characteristics and Abnormal Accruals286 cited
  • 2018The role of auditing in the fight against corruption184 cited
  • 2017Are Related Party Transactions Red Flags?172 cited
  • 2018FINANCIAL FRAUD: A LITERATURE REVIEW168 cited
  • 2016Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations117 cited
  • 2009The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting105 cited
  • 2022Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia

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104 cited
  • 2019Experience of Audit Committee Members and Audit Quality101 cited
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