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Internal controls and the detection of management fraud

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  • Caplan, D

Abstract

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Suggested Citation

  • Caplan, D, 1999. "Internal controls and the detection of management fraud," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 101-117.
    • Handle: RePEc:bla:joares:v:37:y:1999:i:1:p:101-117
    DOI: http://hdl.handle.net/10.2307/2491398
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    Citations

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    Cited by:

    1. Christiane Pott & Andreas Wömpener, 2008. "Zur Wirksamkeit der Regulierung interner Kontrollsysteme – empirische Ergebnisse der Wirkung des KonTraG," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(4), pages 407-425, February.
    2. Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, September.
    3. Desai, Naman & Gupta, Vishal, 2015. "Selective Perceptions and Group Brainstorming: An Investigation of Auditors’ Fraud Risk Assessment," IIMA Working Papers WP2015-03-14, Indian Institute of Management Ahmedabad, Research and Publication Department.
    4. Georges Dionne & Florence Giuliano & Pierre Picard, 2009. "Optimal Auditing with Scoring: Theory and Application to Insurance Fraud," Management Science, INFORMS, vol. 55(1), pages 58-70, January.
    5. J. Reed Smith & Samuel L. Tiras & Sansakrit S. Vichitlekarn, 2000. "The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 327-356, June.
    6. Paul Povel & Rajdeep Singh & Andrew Winton, 2007. "Booms, Busts, and Fraud," The Review of Financial Studies, Society for Financial Studies, vol. 20(4), pages 1219-1254.
    7. Deepa Mangala & Pooja Kumari, 2017. "Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods," Indian Journal of Corporate Governance, , vol. 10(2), pages 118-142, December.
    8. Emmanuel Laffort & Nicolas Dufour, 2021. "Prise en compte de la fraude dans les organisations : comment libérer la parole ?," Post-Print hal-03336041, HAL.
    9. Matthew J. Bloomfield, 2021. "The Asymmetric Effect of Reporting Flexibility on Priced Risk," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 867-910, June.
    10. Konstantinos Eleftheriou & Iliya Komarev & Paul Klumpes, 2023. "Regulating the Market for Audit Services: A Game Theoretic Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 697-734, September.
    11. Abdulkadir Abdulrashid Rafindadi & Zakariyah Aliyu Olanrewaju, 2019. "The Impact of Internal Control System on the Financial Accountability of Non-Governmental organisations in Nigeria: Evidence from the Structural Equation Modelling," International Review of Management and Marketing, Econjournals, vol. 9(3), pages 49-63.
    12. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.
    13. Appelgren, Leif, 2020. "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, vol. 48(C).
    14. Desai, Naman, 2015. "The Effects of Group Brainstorming on the Auditor’s Search for Potential Misstatements and Assessment of Fraud Risk in the Presence of Pressures and Opportunities," IIMA Working Papers WP2015-03-11, Indian Institute of Management Ahmedabad, Research and Publication Department.
    15. Jesus R. Jimenez-Andrade & Timothy J. Fogarty & Richard J. Boland, 2022. "Post-scandal Organizational (Dis)order: A Grounded-Theory Approach Shifting from Murphy’s Law to Safer Regulatory Environments," Corporate Reputation Review, Palgrave Macmillan, vol. 25(1), pages 62-77, February.
    16. Philip Law, 2011. "Corporate governance and no fraud occurrence in organizations: Hong Kong evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(6), pages 501-518, June.
    17. Emmanuel Laffort & Nicolas Dufour, 2020. "External Fraud Risk Management seen from Luhmann’s Systemic Perspective and a Tentative Reading of Healthcare Insurance Companies’ Measures through this Perspective," Post-Print hal-03336033, HAL.
    18. Zita Drábková, 2018. "CFEBT Risk Triangle as a Tool for Detecting and Evaluating Risks of Accounting Records: a Case Study," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(3), pages 747-754.
    19. Florian Hoos & Grégoire Bollmann, 2012. "Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 115-132, November.
    20. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    21. Asunur Cezar & Huseyin Cavusoglu & Srinivasan Raghunathan, 2014. "Outsourcing Information Security: Contracting Issues and Security Implications," Management Science, INFORMS, vol. 60(3), pages 638-657, March.

    More about this item

    Keywords

    Internal control; Detection of fraud; Auditor fraud risk assessment; SAS No. 82;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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