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Keywords: fraud detection
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Journal Articles
The Accounting Review (2024) 99 (6): 1–26.
Published: 01 November 2024
...Byung Hyun Ahn; Robert M. Bushman; Panos N. Patatoukas ABSTRACT Although activist short sellers can play a crucial role in fraud detection, they have come under scrutiny following accusations of systematically disseminating false negative information. We develop a framework delineating the roles...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (1): 225–249.
Published: 01 January 2021
... perpetrated via omission may appear less intentional, decreasing auditor skepticism and the likelihood of fraud detection. Research in psychology suggests individuals prefer to bring about morally objectionable outcomes through omission (i.e., inaction) compared to commission (i.e., action) (e.g...