Although journal entries are an important component of modern accounting, existing research and practice in auditing and fraud detection have not fully exploited the information made available by the double-entry mechanism. This paper proposes a theory-based methodology, accounting graph topology, to visualize journal entries and explicate within- and between-entry relationships. Grounded in cognitive fit theory and graph theory, this methodology can help auditors identify potential internal control issues and problematic transactions for further investigation. We illustrate the benefits of accounting graph topology by applying it to a case study.

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