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Evaluation of financial statements fraud detection research: a multi-disciplinary analysis

Author

Listed:
  • Abdullah Albizri

    (Montclair State University)

  • Deniz Appelbaum

    (Montclair State University)

  • Nicholas Rizzotto

    (Montclair State University)

Abstract

Prior research in the fields of accounting and information systems has shed some light on the significant effects of financial reporting fraud on multiple levels of the economy. In this paper, we compile prior multi-disciplinary literature on financial statement fraud detection. Financial reporting fraud detection efforts and research may be more impactful when the findings of these different domains are combined. We anticipate that this research will be valuable for academics, analysts, regulators, practitioners, and investors.

Suggested Citation

  • Abdullah Albizri & Deniz Appelbaum & Nicholas Rizzotto, 2019. "Evaluation of financial statements fraud detection research: a multi-disciplinary analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 206-241, December.
    • Handle: RePEc:pal:ijodag:v:16:y:2019:i:4:d:10.1057_s41310-019-00067-9
    DOI: 10.1057/s41310-019-00067-9
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    References listed on IDEAS

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    Cited by:

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    3. Patrick Velte, 2023. "The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(3), pages 959-985, September.
    4. Salonee Patel & Manan Shah, 2023. "A Comprehensive Study on Implementing Big Data in the Auditing Industry," Annals of Data Science, Springer, vol. 10(3), pages 657-677, June.

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