A decision aid for assessing the likelihood of fraudulent financial reporting

Auditing

Volumn 19, Issue 1, 2000, Pages 168-184

  Bell, Timothy B ^a   Carcello, Joseph V ^a  

^a NONE

Author keywords

Decision aid; Fraudulent financial reporting

Indexed keywords

EID: 0039975586     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2000.19.1.169     Document Type: Article

References (13)

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9. Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14 (January): 153-163.
10. Romney, M. B., W. S. Albrecht, and D. J. Cherrington. 1980. Auditors and the detection of fraud. Journal of Accountancy 149 (May): 63-69.
11. Siegel, S., and N. J. Castellan, Jr. 1988. Nonparametric Statistics for the Behavioral Sciences. Second edition. New York, NY: McGraw-Hill.
12. Uecker, W. C., A. P. Brief, and W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review 56 (July): 465-478.
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