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Keywords: fraud detection
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Journal Articles
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 81–101.
Published: 01 August 2011
... focused on the fraud area is critical to the development of high-quality audit plans, and thus to fraud detection. Jacqueline S. Hammersley is an Associate Professor at The University of Georgia, Karla M. Johnstone is an Associate Professor at the University of Wisconsin–Madison, and Kathryn...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 19–50.
Published: 01 May 2011
... to improve fraud risk models. Data Availability: A list of fraud companies used in this study is available from the author upon request. All other data sources are described in the text. To improve fraud detection, recent accounting research (e.g., Lin et al. 2003 ; Kirkos et al. 2007 ) has focused...