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

Abdullah Albizri (), Deniz Appelbaum () and Nicholas Rizzotto ()
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Abdullah Albizri: Montclair State University
Deniz Appelbaum: Montclair State University
Nicholas Rizzotto: Montclair State University

International Journal of Disclosure and Governance, 2019, vol. 16, issue 4, 206-241

Abstract: 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.

Keywords: Fraud; Earnings management; Analytics; Earnings misstatements (search for similar items in EconPapers)
Date: 2019
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