-
1
-
-
0000264526
-
Red-flagging management: a validation
-
Albrecht, S., and Romney, M., 1986. “ Red-flagging management: a validation ”. In Advances in Accounting 323–333.
-
(1986)
Advances in Accounting
, pp. 323-333
-
-
Albrecht, S.1
Romney, M.2
-
2
-
-
0003903882
-
-
Greenwich, CT: JAI Press, and
-
Altman, E. I., Avery, R., Eisenbeis, R., and Stinkey, J., 1981. Application of Classification Techniques in Business Banking and Finance, Greenwich, CT: JAI Press.
-
(1981)
Application of Classification Techniques in Business Banking and Finance
-
-
Altman, E.I.1
Avery, R.2
Eisenbeis, R.3
Stinkey, J.4
-
4
-
-
0003967323
-
-
6th edn., Englewood Cliffs, NJ: Prentice-Hall, and
-
Arens, A., and Loebbecke, J., 1994. Auditing: An Integrated Approach, 6th edn., Englewood Cliffs, NJ: Prentice-Hall.
-
(1994)
Auditing: An Integrated Approach
-
-
Arens, A.1
Loebbecke, J.2
-
5
-
-
33947249988
-
Accounting in Greece
-
Ballas, A., 1994. Accounting in Greece. European Accounting Review, 3 (1): 107–121.
-
(1994)
European Accounting Review
, vol.3
, Issue.1
, pp. 107-121
-
-
Ballas, A.1
-
6
-
-
0030305316
-
An empirical analysis of the relation between board of director composition and financial statement fraud
-
Beasley, M., 1996. An empirical analysis of the relation between board of director composition and financial statement fraud. Accounting Review, 71 (4): 443–466.
-
(1996)
Accounting Review
, vol.71
, Issue.4
, pp. 443-466
-
-
Beasley, M.1
-
7
-
-
0003413236
-
Fraudulent Financial Reporting: 1987–1997
-
COSO, and
-
Beasley, S. M., Carcello, J. V., and Hermanson, D. R., 1999. Fraudulent Financial Reporting: 1987–1997. An Analysis of U.S. Public Companies. Research Report, COSO
-
(1999)
An Analysis of U.S. Public Companies. Research Report
-
-
Beasley, S.M.1
Carcello, J.V.2
Hermanson, D.R.3
-
8
-
-
0039975586
-
A decision aid for assessing the likelihood of fraudulent financial reporting
-
Bell, T., and Carcello, J., 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice and Theory, 19 (1): 169–178.
-
(2000)
Auditing: A Journal of Practice and Theory
, vol.19
, Issue.1
, pp. 169-178
-
-
Bell, T.1
Carcello, J.2
-
9
-
-
0003570482
-
Assessing the likelihood of fraudulent financial reporting: a cascaded logic approach
-
Montvale, NJ: KPMG Peat Marwick, and, In
-
Bell, T., Szykowny, S., and Willingham, J., 1993. “ Assessing the likelihood of fraudulent financial reporting: a cascaded logic approach ”. In Working Paper, Montvale, NJ: KPMG Peat Marwick.
-
(1993)
Working Paper
-
-
Bell, T.1
Szykowny, S.2
Willingham, J.3
-
10
-
-
0033236338
-
Incentives and penalties related to earnings overstatements that violate GAAP
-
Beneish, M. D., 1999. Incentives and penalties related to earnings overstatements that violate GAAP. Accounting Review, 74 (4): 425–457.
-
(1999)
Accounting Review
, vol.74
, Issue.4
, pp. 425-457
-
-
Beneish, M.D.1
-
11
-
-
0031286966
-
Strategic dependence and the assessment of fraud risk: a laboratory study
-
Bloomfield, R. I., 1997. Strategic dependence and the assessment of fraud risk: a laboratory study. Accounting Review, 72 (4): 517–538.
-
(1997)
Accounting Review
, vol.72
, Issue.4
, pp. 517-538
-
-
Bloomfield, R.I.1
-
12
-
-
0001022114
-
The effects of decision consequences on auditor’ reliance on decision aids in audit planning
-
Boatsman, J. R., Moeckel, C., and Pei, B. K. W., 1997. The effects of decision consequences on auditor’ reliance on decision aids in audit planning. Organizational Behavior and Human Decision Process, 71 (2): 211–247.
-
(1997)
Organizational Behavior and Human Decision Process
, vol.71
, Issue.2
, pp. 211-247
-
-
Boatsman, J.R.1
Moeckel, C.2
Pei, B.K.W.3
-
13
-
-
0039766357
-
-
New York: John Wiley, and
-
Bologna, G., Lindquist, R., and Wells, J., 1996. The Accountant's Handbook of Fraud and Commercial Crime, New York: John Wiley.
-
(1996)
The Accountant's Handbook of Fraud and Commercial Crime
-
-
Bologna, G.1
Lindquist, R.2
Wells, J.3
-
14
-
-
0032355511
-
Fraud type and auditor litigation
-
Bonner, S. E., Palmrose, Z. V., and Young, S. M., 1998. Fraud type and auditor litigation. An analysis of SEC accounting and auditing enforcement release’, Accounting Review, 73 (4): 503–532.
-
(1998)
An analysis of SEC accounting and auditing enforcement release’, Accounting Review
, vol.73
, Issue.4
, pp. 503-532
-
-
Bonner, S.E.1
Palmrose, Z.V.2
Young, S.M.3
-
15
-
-
0033439070
-
Internal controls and the detection of management fraud
-
Caplan, D., 1999. Internal controls and the detection of management fraud. Journal of Accounting Research, 37 (1): 101–117.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.1
, pp. 101-117
-
-
Caplan, D.1
-
16
-
-
0011575047
-
Qualified audit opinions and share prices–an investigation
-
Chow, C., and Rice, S., 1982. Qualified audit opinions and share prices–an investigation. Auditing: A Journal of Practice and Theory, 1: 35–53.
-
(1982)
Auditing: A Journal of Practice and Theory
, vol.1
, pp. 35-53
-
-
Chow, C.1
Rice, S.2
-
17
-
-
85045010587
-
Fraud Detection. Using Data Analysis Techniques to Detect Fraud
-
Coderre, G. D., 1999. Fraud Detection. Using Data Analysis Techniques to Detect Fraud. Global Audit Publications.
-
(1999)
Global Audit Publications
-
-
Coderre, G.D.1
-
18
-
-
0001998346
-
-
3rd edn., Aldershot: Gower
-
Comer, J. M., 1998. Corporate Fraud, 3rd edn., Aldershot: Gower.
-
(1998)
Corporate Fraud
-
-
Comer, J.M.1
-
19
-
-
84978597621
-
Modelling a financial ratios categoric framework
-
Courtis, J. K., 1978. Modelling a financial ratios categoric framework. Journal of Business Finance and Accounting, 5 (4): 371–386.
-
(1978)
Journal of Business Finance and Accounting
, vol.5
, Issue.4
, pp. 371-386
-
-
Courtis, J.K.1
-
21
-
-
84948214291
-
-
New York: John Wiley, and
-
Davia, H., Coggins, P., Wideman, J., and Kastantin, J., 1992. Management Accountant's Guide to Fraud Discovery and Control, New York: John Wiley.
-
(1992)
Management Accountant's Guide to Fraud Discovery and Control
-
-
Davia, H.1
Coggins, P.2
Wideman, J.3
Kastantin, J.4
-
22
-
-
0008632681
-
UTADIS: une méthode de construction de fonctions d'utilité additives rendant compte de jugements globaux
-
Devaud, J. M., Groussaud, G., and Jacquet-Lagrèze, E., 1980. UTADIS: une méthode de construction de fonctions d'utilité additives rendant compte de jugements globaux. European Working Group on Multicriteria Decision Aid, Bochum.
-
(1980)
European Working Group on Multicriteria Decision Aid, Bochum
-
-
Devaud, J.M.1
Groussaud, G.2
Jacquet-Lagrèze, E.3
-
23
-
-
0002627227
-
The use of the preference desegregation analysis in the assessment of financial risk'
-
Doumpos, M., and Zopounidis, C., 1998. The use of the preference desegregation analysis in the assessment of financial risk'. Fuzzy Economic Review, 3 (1): 39–57.
-
(1998)
Fuzzy Economic Review
, vol.3
, Issue.1
, pp. 39-57
-
-
Doumpos, M.1
Zopounidis, C.2
-
24
-
-
79952215101
-
Assessing country risk using a multi-group discrimination method: a comparative analysis
-
Doumpos, M., Pentaraki, K., Zopounidis, C., and Agorastos, C., 2001. Assessing country risk using a multi-group discrimination method: a comparative analysis. Managerial Finance, 27: 7–8. 16–34.
-
(2001)
Managerial Finance
, vol.27
, pp. 16-34
-
-
Doumpos, M.1
Pentaraki, K.2
Zopounidis, C.3
Agorastos, C.4
-
25
-
-
84857678782
-
Earnings manipulation: cost of capital versus tax
-
Eilifsen, A., Knivsfla, K. H., and Soettem, F., 1999. Earnings manipulation: cost of capital versus tax. European Accounting Review, 8 (3): 481–491.
-
(1999)
European Accounting Review
, vol.8
, Issue.3
, pp. 481-491
-
-
Eilifsen, A.1
Knivsfla, K.H.2
Soettem, F.3
-
26
-
-
17144411888
-
Reliance on decision aids: an examination of auditors' assessment of management fraud
-
Eining, M. M., Jones, D. R., and Loebbecke, J. K., 1997. Reliance on decision aids: an examination of auditors' assessment of management fraud. Auditing: A Journal of Practice and Theory, 16 (2): 1–19.
-
(1997)
Auditing: A Journal of Practice and Theory
, vol.16
, Issue.2
, pp. 1-19
-
-
Eining, M.M.1
Jones, D.R.2
Loebbecke, J.K.3
-
28
-
-
0002188610
-
Neural detection of management fraud using published financial data
-
Fanning, K., and Cogger, K., 1998. Neural detection of management fraud using published financial data. International Journal of Intelligent Systems in Accounting, Finance and Management, 7 (1): 21–41.
-
(1998)
International Journal of Intelligent Systems in Accounting, Finance and Management
, vol.7
, Issue.1
, pp. 21-41
-
-
Fanning, K.1
Cogger, K.2
-
29
-
-
0000892585
-
Detection of management fraud: a neural network approach
-
Fanning, K., Cogger, K., and Srivastava, R., 1995. Detection of management fraud: a neural network approach. International Journal of Intelligent Systems in Accounting, Finance and Management, 4 (2): 113–126.
-
(1995)
International Journal of Intelligent Systems in Accounting, Finance and Management
, vol.4
, Issue.2
, pp. 113-126
-
-
Fanning, K.1
Cogger, K.2
Srivastava, R.3
-
30
-
-
0001746484
-
The financial and market effects of the SEC's accounting and auditing enforcement's release
-
Feroz, E., Park, K., and Pastens, V., 1991. The financial and market effects of the SEC's accounting and auditing enforcement's release. Journal of Accounting Research, 29: 107–142.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 107-142
-
-
Feroz, E.1
Park, K.2
Pastens, V.3
-
31
-
-
78650826882
-
Identifying management irregularities through preliminary analytical procedure
-
Kent State University, In
-
Green, B., 1991. “ Identifying management irregularities through preliminary analytical procedure ”. In unpublished doctoral dissertation, Kent State University.
-
(1991)
unpublished doctoral dissertation
-
-
Green, B.1
-
32
-
-
17144412609
-
Assessing the risk of management fraud through neuralnetwork technology
-
Green, B. P., and Choi, J. H., 1997. Assessing the risk of management fraud through neuralnetwork technology. Auditing: A Journal of Practice and Theory, 16 (1): 14–28.
-
(1997)
Auditing: A Journal of Practice and Theory
, vol.16
, Issue.1
, pp. 14-28
-
-
Green, B.P.1
Choi, J.H.2
-
33
-
-
0000447262
-
A generalized qualitative-response model and the analysis of management fraud
-
Hansen, J. V., McDonald, J. B., Messier, W. F., and Bell, T. B., 1996. A generalized qualitative-response model and the analysis of management fraud. Management Science, 42 (7): 1022–1032.
-
(1996)
Management Science
, vol.42
, Issue.7
, pp. 1022-1032
-
-
Hansen, J.V.1
McDonald, J.B.2
Messier, W.F.3
Bell, T.B.4
-
34
-
-
84986020132
-
Earnings manipulation: cost of capital versus tax
-
Hellman, N., 1999. Earnings manipulation: cost of capital versus tax. A commentary’, European Accounting Review, 8 (3): 493–497.
-
(1999)
A commentary’, European Accounting Review
, vol.8
, Issue.3
, pp. 493-497
-
-
Hellman, N.1
-
37
-
-
0031529851
-
Accountability, the dilution effect and conservatism in auditors' fraud judgment
-
Hollman, V. P., and Patton, J. M., 1997. Accountability, the dilution effect and conservatism in auditors' fraud judgment. Journal of Accounting Research, 35 (2): 227–237.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.2
, pp. 227-237
-
-
Hollman, V.P.1
Patton, J.M.2
-
38
-
-
85045018582
-
The Auditor's Responsibility to Detect Fraud and Error in Financial Statements
-
IAPC
-
International Auditing Practices Committee. 2001. The Auditor's Responsibility to Detect Fraud and Error in Financial Statements. International Statement on Auditing (ISA), 240 IAPC
-
(2001)
International Statement on Auditing (ISA)
, vol.240
-
-
-
40
-
-
0001994643
-
Auditor's experience with material irregularities: frequency, nature, and detectability
-
Loebbecke, J., Eining, M., and Willingham, J., 1989. Auditor's experience with material irregularities: frequency, nature, and detectability. Auditing: A Journal of Practice and Theory, 9: 1–28.
-
(1989)
Auditing: A Journal of Practice and Theory
, vol.9
, pp. 1-28
-
-
Loebbecke, J.1
Eining, M.2
Willingham, J.3
-
41
-
-
0002521399
-
The auditor and fraud
-
April
-
Mancino, J., 1997. The auditor and fraud. Journal of Accountancy, April: 32–36.
-
(1997)
Journal of Accountancy
, pp. 32-36
-
-
Mancino, J.1
-
42
-
-
21144471720
-
Fraud detection–a theoretical foundation
-
Matsumura, E., and Tucker, R. R., 1992. Fraud detection–a theoretical foundation. Accounting Review, 67 (4): 753–782.
-
(1992)
Accounting Review
, vol.67
, Issue.4
, pp. 753-782
-
-
Matsumura, E.1
Tucker, R.R.2
-
44
-
-
21344483085
-
Strategic auditing for fraud
-
Morton, S., 1993. Strategic auditing for fraud. Accounting Review, 68 (4): 825–839.
-
(1993)
Accounting Review
, vol.68
, Issue.4
, pp. 825-839
-
-
Morton, S.1
-
45
-
-
0004149270
-
-
Chicago: Irwin, and
-
Neter, J., Kutter, M., Nachtschein, C., and Wasserman, W., 1996. Applied Linear Statistical Models, Chicago: Irwin.
-
(1996)
Applied Linear Statistical Models
-
-
Neter, J.1
Kutter, M.2
Nachtschein, C.3
Wasserman, W.4
-
46
-
-
0002328531
-
Litigation and independent auditors: the role of business failures and management fraud
-
Palmrose, Z., 1987. Litigation and independent auditors: the role of business failures and management fraud. Auditing: A Journal of Practice and Theory, 6 (2): 90–102.
-
(1987)
Auditing: A Journal of Practice and Theory
, vol.6
, Issue.2
, pp. 90-102
-
-
Palmrose, Z.1
-
47
-
-
0002873985
-
Using financial statement data to identify factors associated with fraudulent financing reporting
-
Persons, O., 1995. Using financial statement data to identify factors associated with fraudulent financing reporting. Journal of Applied Business Research, 11 (3): 38–46.
-
(1995)
Journal of Applied Business Research
, vol.11
, Issue.3
, pp. 38-46
-
-
Persons, O.1
-
48
-
-
33751415447
-
Company fraud–what price the auditor?
-
December, and
-
Porter, B., and Cameron, A., 1987. Company fraud–what price the auditor?. Accountant's Journal, December: 44–47.
-
(1987)
Accountant's Journal
, pp. 44-47
-
-
Porter, B.1
Cameron, A.2
-
49
-
-
85045022047
-
How to Detect Accounting Gimmicks and Fraud in Financial Reports
-
New York: McGraw-Hill, In
-
Schilit, H., 1993. “ How to Detect Accounting Gimmicks and Fraud in Financial Reports ”. In Financial Shenanigans, New York: McGraw-Hill.
-
(1993)
Financial Shenanigans
-
-
Schilit, H.1
-
50
-
-
85045017703
-
Fraud risk assessment: an analysis of practices of auditing firm
-
Shelton, S., Whittington, R., and Landsittel, D., 2000. Fraud risk assessment: an analysis of practices of auditing firm. Forum Paper, Auditing Section Midyear Conference, American Accounting Association..
-
(2000)
Forum Paper, Auditing Section Midyear Conference, American Accounting Association.
-
-
Shelton, S.1
Whittington, R.2
Landsittel, D.3
-
51
-
-
0005469414
-
UTASTAR: an ordinal regression method for building additive value function
-
Siskos, Y., and Yannacopoulos, D., 1985. UTASTAR: an ordinal regression method for building additive value function. Investigacao Operacional, 5 (1): 39–53.
-
(1985)
Investigacao Operacional
, vol.5
, Issue.1
, pp. 39-53
-
-
Siskos, Y.1
Yannacopoulos, D.2
-
52
-
-
0001489097
-
Using financial and market information to identify pre-engagement market factors associated with lawsuits against auditor
-
Stice, J., 1991. Using financial and market information to identify pre-engagement market factors associated with lawsuits against auditor. Accounting Review, 66 (3): 516–533.
-
(1991)
Accounting Review
, vol.66
, Issue.3
, pp. 516-533
-
-
Stice, J.1
-
53
-
-
0032220833
-
Fraudulently misstated financial statements and insider trading: an empirical analysis
-
Summers, S. L., and Sweeney, J. T., 1998. Fraudulently misstated financial statements and insider trading: an empirical analysis. Accounting Review, 73 (1): 131–146.
-
(1998)
Accounting Review
, vol.73
, Issue.1
, pp. 131-146
-
-
Summers, S.L.1
Sweeney, J.T.2
-
54
-
-
24144476858
-
Fraud: a review of academic literature
-
Winter, and
-
Tatum, K., Ballou, B., Carcello, J., Gillett, P., Krull, G., Kubin, K., Rittenberg, L., and Simuett, R., 2001. Fraud: a review of academic literature. Auditor's Report, Special Issue on Fraud Detection, 24 (2) Winter
-
(2001)
Auditor's Report, Special Issue on Fraud Detection
, vol.24
, Issue.2
-
-
Tatum, K.1
Ballou, B.2
Carcello, J.3
Gillett, P.4
Krull, G.5
Kubin, K.6
Rittenberg, L.7
Simuett, R.8
-
57
-
-
33947174101
-
Manipulating profits: how is it done?
-
Worthy, F. S., 1984. “ Manipulating profits: how is it done? ”. In Fortune 50–54.
-
(1984)
Fortune
, pp. 50-54
-
-
Worthy, F.S.1
-
58
-
-
0000483248
-
Identifying audit adjustments with attention-direction procedure
-
Wright, A., and Ashton, R., 1989. Identifying audit adjustments with attention-direction procedure. Accounting Review, 64 (4): 79–83.
-
(1989)
Accounting Review
, vol.64
, Issue.4
, pp. 79-83
-
-
Wright, A.1
Ashton, R.2
-
60
-
-
0001136364
-
A multicriteria decision aid methodology for sorting decision problems: the case of financial distres
-
Zopounidis, C., and Doumpos, M., 1999. A multicriteria decision aid methodology for sorting decision problems: the case of financial distres. Computational Economics, 14 (3): 197–218.
-
(1999)
Computational Economics
, vol.14
, Issue.3
, pp. 197-218
-
-
Zopounidis, C.1
Doumpos, M.2
-
61
-
-
0004189904
-
Multicriteria sorting method
-
Floudas C.A., Pardalos P.M., (eds), Dordrecht: Kluwer Academic Publishers, and, In, Edited by
-
Zopounidis, C., and Doumpos, M., 2001. “ Multicriteria sorting method ”. In Encyclopedia of Optimization, Edited by: Floudas, C. A., and Pardalos, P. M., Vol. 3, Dordrecht: Kluwer Academic Publishers.
-
(2001)
Encyclopedia of Optimization
, vol.3
-
-
Zopounidis, C.1
Doumpos, M.2
|