در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه گزارشگری مالی متقلبانه از سال 2004 الی 2018 پرداخته شده است.
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه گزارشگری مالی متقلبانه - فرمت word
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................9
برخی از منابع
• Kuhn, R. & Sutton, S. (2006). Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance. Journal of Emerging Technologies in Accounting, 3(1), 61-80.
• Langberg, N. & Kumar, P. (2006). Overinvestment and Corporate Fraud in Efficient Capital Markets. Available at SSRN: https://ssrn.com/abstract=894904 or http://dx.doi.org/10.2139/ssrn.894904
• Perols, J. L. & Lougee, B. A. (2011). The relation between earnings management and financial statement fraud. Advances in Accounting, 27(1), 39 – 53.
• Scherand, C.M. & Zechman, S.L. (2011). Executive Overconfidence and the Slippery Slope to Financial Misreporting. Journal of Accounting and Economics, 53 (1-2), 311–29
• Rijsenbilt, A. & Commandeur, H. (2013). Narcissus Enters the Courtroom: CEO Narcissism and Fraud. Journal of Business Ethics, 117 (2):413-429.
• Rahman, S., Sulaiman, S., Fadel, E. & Kazemian, S. (2016). Earnings Management and Fraudulent Financial Reporting: The Malaysian Story. Journal of Modern Accounting and Auditing, 12 (2), 91-101
• Liou, F.(2008). “Fraudulent fnancial reporting detection and business failure prediction models: a comparison”. Managerial Auditing Journal. 23(7): 650662-
• Abdolmohammadi, J.M. and Owhoso, D.V. (2000). Auditors’ ethical sensitivity and the assessment of the likelihood of fraud, Managerial Finance, 26(11): 21-32.
• Ansah, S. O., Moyes, G. D., Oyelere, P. B., and Hay, D. (2002). An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand. Managerial Auditing Journal, Vol. 17(4), pp. 192-204
• Summers, S.L. and Sweeney, J.T. (2006). Fraudulently misstated financial statements and insider trading: an empirical analysis, The Accounting Review, 73(1): 131-46
• Efstathios.kirkos,Charalambos Spathis,Yannis Manolopoulos.(۲۰۰۷),Data Mining for the detection of fraudulent financial statements,Expert Systems With Applications.۳۲ ,pp.۹۹٥-۱۰۰۳