Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables
Year of publication: |
2024
|
---|---|
Authors: | Lloret-Millán, Pilar ; Arimany-Serrat, Núria ; Amat Salas, Oriol |
Published in: |
Research handbook on financial accounting. - Cheltenham, UK : Edward Elgar Publishing, ISBN 978-1-80392-059-7. - 2024, p. 87-104
|
Subject: | Accounting fraud | Earnings management | Creative accounting | Qualitative variables | Quantitative variables | Auditing | Bilanzdelikt | Bilanzpolitik | Accounting policy | Betrug | Fraud | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting |
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