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Keywords: predicting fraud
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (4): 755–780.
Published: 01 December 2011
.... 6 accounting irregularities detecting fraud predicting fraud risk measures commercial risk ratings Shareholders bear considerable costs when firms are accused of or admit to improper accounting; therefore, both academic researchers and commercial risk-rating services devote...