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Fraud detection: Intentionality and deception in cognition

Author

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  • Johnson, Paul E.
  • Grazioli, Stefano
  • Jamal, Karim

Abstract

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  • Johnson, Paul E. & Grazioli, Stefano & Jamal, Karim, 1993. "Fraud detection: Intentionality and deception in cognition," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 467-488, July.
    • Handle: RePEc:eee:aosoci:v:18:y:1993:i:5:p:467-488
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    Citations

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    Cited by:

    1. Bo Xiao & Izak Benbasat, 2015. "Designing Warning Messages for Detecting Biased Online Product Recommendations: An Empirical Investigation," Information Systems Research, INFORMS, vol. 26(4), pages 793-811, December.
    2. Luippold, Benjamin L. & Kida, Thomas & Piercey, M. David & Smith, James F., 2015. "Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 39-54.
    3. NIAMH M. BRENNAN & MARY McGRATH, 2007. "Financial Statement Fraud: Some Lessons from US and European Case Studies," Australian Accounting Review, CPA Australia, vol. 17(42), pages 49-61, July.
    4. Ryan Wright & Suranjan Chakraborty & Asli Basoglu & Kent Marett, 2010. "Where Did They Go Right? Understanding the Deception in Phishing Communications," Group Decision and Negotiation, Springer, vol. 19(4), pages 391-416, July.
    5. Adam Esplin & Karim Jamal & Shyam Sunder, 2018. "Demand for and Assessment of Audit Quality in Private Companies," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 319-352, September.
    6. David Xu & Ronald Cenfetelli & Karl Aquino, 2012. "The Influence of Media Cue Multiplicity on Deceivers and Those Who Are Deceived," Journal of Business Ethics, Springer, vol. 106(3), pages 337-352, March.
    7. Ejiogu, Amanze & Ejiogu, Chibuzo & Ambituuni, Ambisisi, 2019. "The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control?," The British Accounting Review, Elsevier, vol. 51(5).
    8. Weiquan Wang & Jingjun (David) Xu & May Wang, 2018. "Effects of Recommendation Neutrality and Sponsorship Disclosure on Trust vs. Distrust in Online Recommendation Agents: Moderating Role of Explanations for Organic Recommendations," Management Science, INFORMS, vol. 64(11), pages 5198-5219, November.
    9. D. Eric Hirst, 1994. "Auditor Sensitivity to Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 405-422, June.
    10. Dilla, William N. & Raschke, Robyn L., 2015. "Data visualization for fraud detection: Practice implications and a call for future research," International Journal of Accounting Information Systems, Elsevier, vol. 16(C), pages 1-22.
    11. Stefano Grazioli, 2004. "Where Did They Go Wrong? An Analysis of the Failure of Knowledgeable Internet Consumers to Detect Deception Over the Internet," Group Decision and Negotiation, Springer, vol. 13(2), pages 149-172, March.
    12. David J. Scheaf & Matthew S. Wood, 2022. "Entrepreneurial Fraud: A Multidisciplinary Review and Synthesized Framework," Entrepreneurship Theory and Practice, , vol. 46(3), pages 607-642, May.
    13. Zhang, Hong & Zhao, Ling & Gupta, Sumeet, 2018. "The role of online product recommendations on customer decision making and loyalty in social shopping communities," International Journal of Information Management, Elsevier, vol. 38(1), pages 150-166.

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