IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v47y2009i5p1135-1166.html
   My bibliography  Save this item

Using Nonfinancial Measures to Assess Fraud Risk

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Anna Schultzová & Jaroslava Šepeľová & Marcela Rabatinová & Juraj Válek, 2022. "Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane [Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator]," Politická ekonomie, Prague University of Economics and Business, vol. 2022(3), pages 341-360.
  2. Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018. "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, vol. 23(2), pages 732-783, June.
  3. Yang Bao & Bin Ke & Bin Li & Y. Julia Yu & Jie Zhang, 2020. "Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 199-235, March.
  4. Aneesh Raghunandan, 2021. "Financial misconduct and employee mistreatment: Evidence from wage theft," Review of Accounting Studies, Springer, vol. 26(3), pages 867-905, September.
  5. Wei, Lang & Zhang, Yiling, 2023. "Nonfinancial indicators in identifying stock price crash risk," Finance Research Letters, Elsevier, vol. 52(C).
  6. Thomas C. Omer & shelley@unl.edu & Frances M. Tice, 2020. "Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements," Management Science, INFORMS, vol. 66(8), pages 3361-3388, August.
  7. Roshayani Arshad & Sharinah Mohamed Iqbal & Normah Omar, 2015. "Prediction of Business Failure and Fraudulent Financial Reporting: Evidence from Malaysia," Indian Journal of Corporate Governance, , vol. 8(1), pages 34-53, June.
  8. Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
  9. Adrian GROŞANU & Camelia-Melania MUREŞAN & Cristina BOŢA-AVRAM & Paula Ramona RĂCHIŞAN, 2020. "Instrumental Context Of A Forensic Accounting Investigation: A Systematic Review Of The Current Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 53-69.
  10. Chiu, Peng-Chia & Teoh, Siew Hong & Zhang, Yinglei & Huang, Xuan, 2023. "Using Google searches of firm products to detect revenue management," Accounting, Organizations and Society, Elsevier, vol. 109(C).
  11. Chen, Yuh-Jen & Wu, Chun-Han & Chen, Yuh-Min & Li, Hsin-Ying & Chen, Huei-Kuen, 2017. "Enhancement of fraud detection for narratives in annual reports," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 32-45.
  12. Adrian Gepp & Kuldeep Kumar & Sukanto Bhattacharya, 2021. "Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4601-4638, September.
  13. Cline, Brandon N. & Walkling, Ralph A. & Yore, Adam S., 2018. "The consequences of managerial indiscretions: Sex, lies, and firm value," Journal of Financial Economics, Elsevier, vol. 127(2), pages 389-415.
  14. Ranjani Krishnan, 2019. "Discussion of “Information Asymmetries about Measurement Quality”," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 72-81, March.
  15. Senave, Elseline & Jans, Mieke J. & Srivastava, Rajendra P., 2023. "The application of text mining in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
  16. Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
  17. Karel Hrazdil & Jeong-Bon Kim & Xin Li, 2023. "The Effect of the Security and Exchange Commission’s Investigations into Corporate Social Responsibility Performance," Sustainability, MDPI, vol. 15(19), pages 1-17, September.
  18. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
  19. Dennis W. Campbell & Ruidi Shang, 2022. "Tone at the Bottom: Measuring Corporate Misconduct Risk from the Text of Employee Reviews," Management Science, INFORMS, vol. 68(9), pages 7034-7053, September.
  20. Andrey Vladimirovich Bakhteev & Sergey Valentinovich Arzhenovskiy & Natalya Nikolayevna Khakhonova & Yelena Vyacheslavovna Kuznetsova, 2017. "Use of Regression Models when Performing Fraud Risk Assessment Procedures in the Audit Process," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 22-33.
  21. Wright, William F., 2016. "Client business models, process business risks and the risk of material misstatement of revenue," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 43-55.
  22. 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.
  23. Iselin, Michael & Johnson, Bret & Ott, Jacob & Raleigh, Jacob, 2022. "Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms," LSE Research Online Documents on Economics 117743, London School of Economics and Political Science, LSE Library.
  24. Vijay S. Sampath & Noushi Rahman, 2019. "Bribery in MNEs: The Dynamics of Corruption Culture Distance and Organizational Distance to Core Values," Journal of Business Ethics, Springer, vol. 159(3), pages 817-835, October.
  25. Jessen L. Hobson & William J. Mayew & Mohan Venkatachalam, 2012. "Analyzing Speech to Detect Financial Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 349-392, May.
  26. Song Mingzi & Naoto Oshiro & Akinobu Shuto, 2016. "Predicting accounting fraud: Evidence from Japan (Accepted by The Japanese Accounting Review)," CARF F-Series CARF-F-402, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  27. Hoberg, Gerard & Lewis, Craig, 2017. "Do fraudulent firms produce abnormal disclosure?," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 58-85.
  28. So-Jin Yu & Jin-Sung Rha, 2021. "Research Trends in Accounting Fraud Using Network Analysis," Sustainability, MDPI, vol. 13(10), pages 1-26, May.
  29. Fangjun Wang & Luying Xu & Fei Guo & Junrui Zhang, 2020. "Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China," Journal of Business Ethics, Springer, vol. 166(2), pages 293-309, October.
  30. Raghunandan, Aneesh, 2021. "Financial misconduct and employee mistreatment: evidence from wage theft," LSE Research Online Documents on Economics 109863, London School of Economics and Political Science, LSE Library.
  31. Feng Li, 2012. "Discussion of Analyzing Speech to Detect Financial Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 393-400, May.
  32. Laure Batz, 2023. "Financial market enforcement in France," European Journal of Law and Economics, Springer, vol. 55(3), pages 409-468, June.
  33. Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik, 2017. "Is the SEC captured? Evidence from comment-letter reviews," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 98-122.
  34. Tahir, Muhammad & Ibrahim, Salma & Nurullah, Mohamed, 2019. "Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management," The British Accounting Review, Elsevier, vol. 51(2), pages 148-169.
  35. Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021. "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, vol. 171(3), pages 435-457, July.
  36. Liu, Chenyong & Ryan, David & Lin, Guoyu & Xu, Chunhao, 2023. "No rose without a thorn: Corporate teamwork culture and financial statement misconduct," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  37. Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott, 2020. "What Are You Saying? Using topic to Detect Financial Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 237-291, March.
  38. Muhammad Farhan Malik & Yuan George Shan & Jamie Yixing Tong, 2022. "Do auditors price litigious tone?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1715-1760, April.
  39. Mingzi Song & Naoto Oshiro & Akinobu Shuto, 2016. "Predicting Accounting Fraud: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 6, pages 17-63, December.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.