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.
|Number of pages||36|
|Journal||International Journal of Disclosure and Governance|
|State||Published - 1 Dec 2019|
- Earnings management
- Earnings misstatements