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The efficacy of a red flags questionnaire for assessing the possibility of fraud

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Cited by:

  1. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
  2. Boatsman, James R. & Moeckel, Cindy & Pei, Buck K. W., 1997. "The Effects of Decision Consequences on Auditors' Reliance on Decision Aids in Audit Planning," Organizational Behavior and Human Decision Processes, Elsevier, vol. 71(2), pages 211-247, August.
  3. Philmore Alleyne & Nadini Persaud & Peter Alleyne & Dion Greenidge & Peter Sealy, 2010. "Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle: Additional evidence from Barbados," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 553-568, June.
  4. Andrea Caputo & Alberto Tron, 2016. "The attestation of corporate turnaround plans in Italy: operating problems and possible solutions," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 30-44.
  5. Maria Krambia-Kapardis & Chris Christodoulou & Michalis Agathocleous, 2010. "Neural networks: the panacea in fraud detection?," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 659-678, July.
  6. Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
  7. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
  8. Marianne Jennings & Dan C. Kneer & Philip M. J. Reckers, 1993. "The Significance of Audit Decision Aids and Precase Jurists' Attitudes on Perceptions of Audit Firm Culpability and Liability," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 489-507, March.
  9. Christopher P. Agoglia & Thomas Kida & Dennis M. Hanno, 2003. "The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 33-46, March.
  10. Glover, Steven M. & Prawitt, Douglas F. & Spilker, Brian C., 1997. "The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(2), pages 232-255, November.
  11. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
  12. Philip Law, 2011. "Corporate governance and no fraud occurrence in organizations: Hong Kong evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(6), pages 501-518, June.
  13. Abdul Ghafoor & Rozaimah Zainudin & Nurul Shahnaz Mahdzan, 2019. "Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia," Journal of Business Ethics, Springer, vol. 160(2), pages 587-608, December.
  14. Daniel CONSTANTIN & Marius Silviu CULEA & Nicoleta CRISTACHE, 2022. "Internal Managerial Control – Perspectives on Some Modern Methods of Reducing the Risk of Fraud in Public Administration," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 27-35.
  15. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013. "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper 66774, University Library of Munich, Germany, revised 2013.
  16. Jean‐Lin Seow, 2009. "Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 183-205, March.
  17. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," HEC Research Papers Series 900, HEC Paris.
  18. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper 66700, University Library of Munich, Germany, revised 2014.
  19. Feng Xu & Zinan Zhu, 2014. "A Bayesian approach for predicting material accounting misstatements," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 21(4), pages 349-367, December.
  20. Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
  21. William Kerler & Larry Killough, 2009. "The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud," Journal of Business Ethics, Springer, vol. 85(2), pages 109-136, March.
  22. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
  23. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
  24. Mark Cecchini & Haldun Aytug & Gary J. Koehler & Praveen Pathak, 2010. "Detecting Management Fraud in Public Companies," Management Science, INFORMS, vol. 56(7), pages 1146-1160, July.
  25. Karim Jamal, 2008. "Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 97-110, May.
  26. Seow, Poh-Sun, 2011. "The effects of decision aid structural restrictiveness on decision-making outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 40-56.
  27. repec:arp:sjefsm:2022:p:20-30 is not listed on IDEAS
  28. Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
  29. Gullkvist, Benita & Jokipii, Annukka, 2013. "Perceived importance of red flags across fraud types," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 44-61.
  30. Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
  31. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
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