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1-3 of 3
Keywords: fraud risk factors
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Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 252–265.
Published: 01 December 2023
... for patients. COVID-19 fraud fraud risk factors ethical reasoning utilitarian ethics horizontal and vertical analyses ratio analysis 2023 02 06 2023 13 09 2023 15 09 2023 Editor’s note: Accepted by Andrea M. Scheetz, under the Editorship of James A. DiGabriele...
Includes: Supplementary data
Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 95–114.
Published: 01 December 2022
... descriptions. Guidance may improve auditors' recognition of appropriate linguistic-based risk factors in email text. Alternatively, risk factors may be too vague to perceive, suggesting a need for techniques to strengthen them in an email inquiry. fraud risk assessment fraud risk factors deception...
Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 52–72.
Published: 01 August 2020
... evidence on the incidence of fraud that has occurred, providing a baseline for research. Second, we consider a number of fraud risk factors that have not been well considered previously, especially in the non-profit sector. Third, we study a range of anti-fraud controls to provide insight into which...