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Auditor Use of Benchmarks to Assess Fraud Risk : The Case for Industry Data

Brazel, Joseph F.; Jones, Keith L.; Lian, Qiyang - 2021

Fraud detection is among the highest priorities for the accounting profession, standard setters, regulators, and stakeholders in the financial reporting process. During planning, auditors are required to perform preliminary analytical procedures with the objective of identifying unusual or...

Persistent link: https://www.econbiz.de/10013251430

On the analysis of firms' cash flows

Ohlson, James A.; Aier, Jagadison K. - In: Contemporary accounting research : a journal of the … 26 (2009) 4, pp. 1091-1114

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Debtholders' demand for conservatism : evidence from changes in directors' fiduciary duties

Aier, Jagadison K.; Chen, Long; Pevzner, Mikhail - In: Journal of accounting research 52 (2014) 5, pp. 993-1027

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The impact of tax status on the relation between employee stock options and debt

Aier, Jagadison K.; Moore, Jared A. - In: The journal of the American Taxation Association : a … 30 (2008) 1, pp. 55-75

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Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?

Carr, Kellie M.; Aier, Jagadison K.; Cao, Jian - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-23

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Auditor goint concern opinions and FIN 48 reserves

Aier, Jagadison K.; Visvanathan, Gnanakumar - In: Journal of managerial issues : JMI 31 (2019) 4, pp. 371-387

Persistent link: https://www.econbiz.de/10012153052

Earnings patterns and managerial guidance

Agapova, Anna; Aier, Jagadison K.; DeVides, Zhanel - In: Review of quantitative finance and accounting 59 (2022) 3, pp. 1173-1213

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Financial statement comparability and goodwill impairments : evidence from South Korea

Aier, Jagadison K.; Jo, Eun Hye; Lee, Jung Wha; … - In: International journal of banking, accounting and … 14 (2024) 1, pp. 113-150

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Using nonfinancial measures to assess fraud risk

Brazel, Joseph F.; Jones, Keith L.; Zimbelman, Mark F. - In: Journal of accounting research 47 (2009) 5, pp. 1135-1166

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Understanding investor perceptions of financial statement fraud and their use of red flags : evidence from the field

Brazel, Joseph F.; Jones, Keith L.; Thayer, Jane; … - In: Review of accounting studies 20 (2015) 4, pp. 1373-1406

Persistent link: https://www.econbiz.de/10011396627