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The value of restatement to fraud prediction

Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of business economics and management 20 (2019) 6, pp. 1210-1237

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

Persistent link: https://www.econbiz.de/10012176099

Development of a decision support system for client acceptance in independent audit process

Cebi, Selcuk; Karakurt, Necip Fazıl; Kurtulus, Erkan; … - In: International journal of accounting information systems 53 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015072506

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

Using evidential reasoning technology to enhance the audit quality assurance inspection process

Mock, Theodore J.; Ragothaman, Srinivasan C.; … - In: Journal of emerging technologies in Accounting 15 (2018) 1, pp. 29-43

Persistent link: https://www.econbiz.de/10012418982

Fraud risk analysis in the financial audit based on the indicators for detection of accounting manipulations

Oltean, Ionela-Maria - In: Review of economic studies and research Virgil Madgearu 9 (2016) 2, pp. 93-122

Persistent link: https://www.econbiz.de/10011719963

The risk of fraud in family firms : assessments of external auditors

Krishnan, Gopal; Peytcheva, Marietta - In: Journal of business ethics : JOBE 157 (2019) 1, pp. 261-278

Persistent link: https://www.econbiz.de/10012030672

Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures?

Brazel, Joseph F.; Schmidt, Jaime J. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 103-122

Persistent link: https://www.econbiz.de/10012138395

Coordination and communication challenges in global group audits

Downey, Denise Hanes; Bedard, Jean C. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 123-147

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Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud

Hamilton, Erin L. - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 57-78

Persistent link: https://www.econbiz.de/10011620212

Fraud risk and audit quality : the case of US public firms

Chaari, Hela Frikha; Belanès, Amel; Lajmi, Azhaar - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 1, pp. 29-47

Persistent link: https://www.econbiz.de/10013347669