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Keywords: financial statement fraud
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Journal Articles
The Accounting Review (2022) 97 (6): 91–121.
Published: 01 October 2022
... be accessed by clicking the link in Appendix B. Editor's note: Accepted by W. Robert Knechel. 1 1 2020 1 12 2021 2022 financial statement fraud restatements false positive false negative cost of errors true positive benefits Costs have long been central...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (2): 221–245.
Published: 01 March 2017
...Johan L. Perols; Robert M. Bowen; Carsten Zimmermann; Basamba Samba ABSTRACT Developing models to detect financial statement fraud involves challenges related to (1) the rarity of fraud observations, (2) the relative abundance of explanatory variables identified in the prior literature, and (3...
Includes: Supplementary data