Evaluation of financial statements fraud detection research: a multi-disciplinary analysis

Abdullah Albizri, Deniz Appelbaum, Nicholas Rizzotto

Research output: Contribution to journalArticlepeer-review

1 Scopus citations

Abstract

Prior research in the fields of accounting and information systems has shed some light on the significant effects of financial reporting fraud on multiple levels of the economy. In this paper, we compile prior multi-disciplinary literature on financial statement fraud detection. Financial reporting fraud detection efforts and research may be more impactful when the findings of these different domains are combined. We anticipate that this research will be valuable for academics, analysts, regulators, practitioners, and investors.

Original languageEnglish
Pages (from-to)206-241
Number of pages36
JournalInternational Journal of Disclosure and Governance
Volume16
Issue number4
DOIs
StatePublished - 1 Dec 2019

Keywords

  • Analytics
  • Earnings management
  • Earnings misstatements
  • Fraud

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