organizations have responded with calls for more stringent attention to fraud detection. However, universities have been slow to … respond with courses designed to improve students’ understanding of fraud or their abilities to detect it. New accounting … will finally be given to increasing university coverage of fraud and forensic auditing skills.  …

This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and … warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle in New Zealand. We … perceive less than half of the 56 audit procedures as being “more effective” in detecting fraud, more than half are perceived …

transfer and fraud in corporate transactions. This paper highlights some of these issues, and illustrates the role and benefits …

fraud risk. A total of 48 auditors from one Big 5 CPA firm were surveyed regarding the type of audit procedures they would … use in response to an increased likelihood of material misstatements caused by fraud. The auditors were provided with a …

While financial reporting fraud has become more prevalent and costly in recent years, fraud detection has been badly … applications. The purpose of this study is to evaluate the utility of an integrated fuzzy neural network (FNN) for fraud detection … prior studies. Its performance also compared favorably with a baseline Logit model, especially in the prediction of fraud …