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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
..., Department of Accounting and Information Management, Maastricht, the Netherlands. Supplemental material can 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...
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