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Keywords: accounting irregularities
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (4): 755–780.
Published: 01 December 2011
...Richard A Price, III; Nathan Y. Sharp; David A. Wood SYNOPSIS Although a substantial body of academic research is devoted to developing and testing risk proxies that detect accounting irregularities, the academic literature has paid little attention to commercially developed risk measures...