1-3 of 3
Keywords: data analytics
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data

Joseph F. Brazel, Keith L. Jones, Qiyang Lian
Journal: Journal of Forensic Accounting Research
Journal of Forensic Accounting Research (2024) 9 (1): 23–57.
https://doi.org/10.2308/JFAR-2023-037
Published: 01 December 2024
... exceeding 100:1 ( Beneish and Vorst 2022 ). Beneish and Vorst (2022) conclude that high false-positive rates make these models too costly for auditors to implement in practice. analytical procedures audit benchmark data analytics fraud risk industry Fraud detection is among the highest...
View articletitled, Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data
Open the PDF for Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data in another window
Add to Citation Manager for Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data
Journal Articles

Cash Theft Investigation and Evidence Documentation

Freddie Choo, Kim B. Tan
Journal: Journal of Forensic Accounting Research
Journal of Forensic Accounting Research (2022) 7 (1): 1–15.
https://doi.org/10.2308/JFAR-2019-507
Published: 01 December 2022
...Freddie Choo; Kim B. Tan ABSTRACT In Case Task 1, students will act as forensic accounting services professionals ( AICPA 2019 , SSFS No. 1; IIA, AICPA, and ACFE 2008 ; NIJ 2007 ), using data analytics ( AICPA 2017 ) to investigate possible thefts of cash. In Case Task 2, students will act...
View articletitled, Cash Theft Investigation and Evidence Documentation
Open the PDF for Cash Theft Investigation and Evidence Documentation in another window
Add to Citation Manager for Cash Theft Investigation and Evidence Documentation
Journal Articles

A Picture is Worth a Thousand Words: Using Interactive Data Visualization to Assess Fraud Risk

Johan L. Perols, Ann C. Dzuranin
Journal: Journal of Forensic Accounting Research
Journal of Forensic Accounting Research (2021) 6 (1): 461–490.
https://doi.org/10.2308/JFAR-2020-001
Published: 25 May 2021
...Johan L. Perols; Ann C. Dzuranin ABSTRACT Accounting firms are making significant investments in audit data analytics technologies to modernize their audit services and the audit profession is believed to be on the verge of a transformation ( BDO 2016 ; Deloitte 2016 ; EY 2015 ; Forbes Insights...
View articletitled, A Picture is Worth a Thousand Words: Using Interactive Data Visualization to Assess Fraud Risk
Open the PDF for A Picture is Worth a Thousand Words: Using Interactive Data Visualization to Assess Fraud Risk in another window
Add to Citation Manager for A Picture is Worth a Thousand Words: Using Interactive Data Visualization to Assess Fraud Risk
Includes: Supplementary data