TY - JOUR
T1 - Evaluation of financial statements fraud detection research
T2 - a multi-disciplinary analysis
AU - Albizri, Abdullah
AU - Appelbaum, Deniz
AU - Rizzotto, Nicholas
PY - 2019/12/1
Y1 - 2019/12/1
N2 - 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.
AB - 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.
KW - Analytics
KW - Earnings management
KW - Earnings misstatements
KW - Fraud
UR - http://www.scopus.com/inward/record.url?scp=85071433463&partnerID=8YFLogxK
U2 - 10.1057/s41310-019-00067-9
DO - 10.1057/s41310-019-00067-9
M3 - Article
AN - SCOPUS:85071433463
SN - 1741-3591
VL - 16
SP - 206
EP - 241
JO - International Journal of Disclosure and Governance
JF - International Journal of Disclosure and Governance
IS - 4
ER -