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Viewing: 1 - 50 of 548 papers

1.

Predicting Material Accounting Misstatements

Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72 Posted: 30 Jun 2007 Last Revised: 24 May 2010
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group
Downloads 12,578
2.

Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds

Number of pages: 34 Posted: 17 Nov 2008
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 10,999
3.

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,961
4.

Madoff: A Riot of Red Flags

Number of pages: 24 Posted: 02 Feb 2009 Last Revised: 24 Jan 2012
Working Paper Series
SUNY College at Plattsburgh and Kedge Capital Fund Management
Downloads 4,955
5.

A Survey of Systemic Risk Analytics

U.S. Department of Treasury, Office of Financial Research No. 0001
Number of pages: 165 Posted: 11 Jan 2012 Last Revised: 16 Mar 2016
Working Paper Series
Massachusetts Institute of Technology (MIT), Government of the United States of America - Office of Financial Research, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 4,491
6.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming
Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013
Accepted Paper Series
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 3,347
7.

Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence

Journal of Forensic & Investigative Accounting, Vol. 1, No. 2, July-December 2009
Number of pages: 42 Posted: 14 Jul 2008 Last Revised: 15 Oct 2010
Accepted Paper Series
Concordia University, Quebec - John Molson School of Business, HEC Montréal - Stephen A. Jarislowsky Chair in Governance, Univ. Grenoble Alpes and Smith School of Business at Queen's University
Downloads 3,330
8.

Understanding and Preventing Money Laundering

Internal Auditing, 19(5): 22-25, September-October 2004
Number of pages: 12 Posted: 21 Feb 2008 Last Revised: 06 May 2014
Accepted Paper Series
University of Dallas and Texas A&M University-Corpus Christi
Downloads 3,160
9.

Proxies and Databases in Financial Misconduct Research

Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2811778
Number of pages: 67 Posted: 16 Feb 2017
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 3,059
10.

Accounting Fraud at Xerox Corporation

Number of pages: 15 Posted: 30 Jun 2008
Working Paper Series
Eastern Michigan University and Eastern Michigan University
Downloads 3,031
11.

Corporate Accounting Fraud: A Case Study of Satyam Computers Limited

Open Journal of Accounting, 2013, 2, 26-38
Number of pages: 13 Posted: 20 Oct 2015
Accepted Paper Series
Universiti Utara Malaysia
Downloads 2,877
12.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Accepted Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,816
13.

The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria

Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility, June 11-13, 2009
Number of pages: 24 Posted: 16 Apr 2009 Last Revised: 23 Sep 2013
Working Paper Series
University of Ilorin
Downloads 2,801
14.

Forensic Accounting Education: A Survey of Academicians and Practitioners

Advances in Accounting Education, Forthcoming
Number of pages: 45 Posted: 05 May 2004
Accepted Paper Series
University of Memphis - School of Accountancy, Louisiana State University, Baton Rouge - Department of Accounting and Tennessee Technological University
Downloads 2,721
15.

FINANCIAL STATEMENT ANALYSIS: A Data Envelopment Analysis Approach

Number of pages: 11 Posted: 08 Aug 2008 Last Revised: 20 Feb 2018
Accepted Paper Series
University of Washington, Tacoma - Milgard School of Business, Rutgers Business School - Camden and University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE)
Downloads 2,573
16.

Why do CFOs Become Involved in Material Accounting Manipulations?

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 01 Sep 2008 Last Revised: 29 Jan 2013
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, National University of Singapore and University of California-Irvine
Downloads 2,517
17.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business and Harvard Business School
Downloads 2,249
18.

Executive Overconfidence and the Slippery Slope to Financial Misreporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Number of pages: 47 Posted: 11 Sep 2008 Last Revised: 25 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,225
19.

Sex, Drugs, and Bitcoin: How Much Illegal Activity Is Financed Through Cryptocurrencies?

Number of pages: 58 Posted: 17 Jan 2018 Last Revised: 30 Jan 2018
Working Paper Series
University of Sydney Business School, University of Technology Sydney (UTS), UTS Business School and University of Technology Sydney (UTS) - Faculty of Business
Downloads 2,221
20.

Finding Bernie Madoff: Detecting Fraud by Investment Managers

Number of pages: 62 Posted: 11 Sep 2009 Last Revised: 18 Jan 2011
Working Paper Series
Nanyang Technological University - Division of Finance and University of Kentucky - Finance
Downloads 2,202
21.

Rethinking Basic

The Business Lawyer, Vol. 69, No. 3, pp. 671-697, May 2014, Harvard Law School John M. Olin Center Discussion Paper No. 764
Number of pages: 41 Posted: 24 Dec 2013 Last Revised: 11 Jun 2014
Working Paper Series
Harvard Law School and Harvard Law School
Downloads 2,126
22.

Do Hedge Funds Manipulate Stock Prices?

Journal of Finance, Forthcoming, Charles A. Dice Center Working Paper No. 2011-005, Fisher College of Business Working Paper No. 2011-03-005, Swiss Finance Institute Research Paper No. 11-53, AFA 2013 San Diego Meetings Paper
Number of pages: 80 Posted: 17 Feb 2011 Last Revised: 16 Sep 2012
Accepted Paper Series
Ohio State University (OSU) - Department of Finance, USI Lugano, Toulouse School of Economics and Villanova University - Department of Finance
Downloads 2,087
23.

Forensic Accounting and Audit Expectation Gap - The Perception of Accounting Academics

Number of pages: 35 Posted: 02 Sep 2011
Working Paper Series
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 2,002
24.

Corporate Fraud, Governance and Auditing

EFA 2009 Bergen Meetings Paper
Number of pages: 40 Posted: 05 Feb 2009 Last Revised: 02 Mar 2009
Working Paper Series
University of Salerno - Centre for Studies in Economics and Finance (CSEF) and University of Naples Federico II - Department of Economics and Statistics

Multiple version iconThere are 2 versions of this paper

Downloads 1,910
25.

Leases, Debt and Value

Number of pages: 57 Posted: 17 Apr 2009
Working Paper Series
New York University - Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,899
26.

The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases

Journal of Accounting Research Vol. 29, pp. 107-142, Supplement 1991, Abstracted in the Journal of Economic Literature, September 1992
Number of pages: 36 Posted: 31 Jul 2008 Last Revised: 20 Feb 2018
Accepted Paper Series
University of Washington, Tacoma - Milgard School of Business, Ajou University - Department of Business Administration and State University of New York at Buffalo (deceased)
Downloads 1,756
27.

Forensic Accounting and Auditing United Again: A Historical Perspective

Journal of Business Issues, No. 2, pp. 15-25, 2006
Number of pages: 12 Posted: 18 Jul 2010
Accepted Paper Series
Independent and University of Mississippi-Patterson School of Accountancy
Downloads 1,739
28.

To Catch a Thief: Can Forensic Accounting Help Predict Stock Returns?

Number of pages: 36 Posted: 02 Aug 2011 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Stanford University - Graduate School of Business
Downloads 1,724
29.

How Pervasive is Corporate Fraud?

Rotman School of Management Working Paper No. 2222608
Number of pages: 56 Posted: 24 Feb 2013
Working Paper Series
University of Toronto - Rotman School of Management, University of California, Berkeley - Haas School of Business and University of Chicago - Booth School of Business
Downloads 1,625
30.

Bernard Madoff and the Solo Auditor Red Flag

Journal of Forensic & Investigative Accounting, Vol. 1, No. 1, pp. 1-38, 2009
Number of pages: 38 Posted: 17 Jul 2009
Accepted Paper Series
Suffolk University - Department of Accounting
Downloads 1,587
31.

Forensic Accountants, Forensic Accounting Certifications, and Due Diligence

Journal of Forensic & Investigative Accounting, Vol. 5, No. 1, 2013
Number of pages: 22 Posted: 02 Feb 2013
Accepted Paper Series
Capella University
Downloads 1,570
32.

Fraudulent Financial Reporting: Do Red Flags Really Help?

International Journal of Academic Research: Economics and Engineering, Vol.4, December 2010
Number of pages: 11 Posted: 25 Aug 2014
Accepted Paper Series
University of Northampton and Department of Accounting, The American University in Cairo
Downloads 1,564
33.

Quadrophobia: Strategic Rounding of EPS Data

Rock Center for Corporate Governance at Stanford University Working Paper No. 65, Stanford Law and Economics Olin Working Paper No. 388
Number of pages: 35 Posted: 18 Sep 2009 Last Revised: 03 Jul 2014
Working Paper Series
Boston College - Carroll School of Management and Stanford University Law School
Downloads 1,511
34.

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Accounting Horizons, Vol. 25, No. 4, 2011
Number of pages: 43 Posted: 02 Feb 2010 Last Revised: 05 Feb 2015
Accepted Paper Series
University of Oklahoma, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,509
35.

Updating History

Number of pages: 44 Posted: 03 Dec 2011 Last Revised: 15 Mar 2012
Working Paper Series
University of Oxford - Said Business School
Downloads 1,489
36.

Tax Aggressiveness and Accounting Fraud

Journal of Accounting Research, Vol. 51 (4), 739-778, 2013
Number of pages: 59 Posted: 06 Mar 2012 Last Revised: 20 Nov 2013
Accepted Paper Series
University of Southern California, University of Illinois at Urbana-Champaign - Department of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,459
37.

Red Flags in Enron's Reporting of Revenues & Key Financial Measures

Number of pages: 21 Posted: 24 Jul 2008 Last Revised: 04 Nov 2008
Working Paper Series
Harvard Law School and Organization Analytics
Downloads 1,401
38.

The Complete Guide to Sarbanes-Oxley

THE COMPLETE GUIDE TO SARBANES-OXLEY, Adams Business, 2007, UCLA School of Law, Law-Econ Research Paper No. 07-17
Number of pages: 42 Posted: 09 Nov 2007
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law
Downloads 1,334
39.

A Risk Perspective on Fraudulent Financial Reporting

Canadian Accounting Perspectives, Vol. 7, No. 3, 2008
Number of pages: 45 Posted: 05 Jan 2006 Last Revised: 10 Aug 2008
Working Paper Series
University of Toronto - Rotman School of Management
Downloads 1,274
40.

Madoff’s Dirty Money

Number of pages: 23 Posted: 28 Feb 2011 Last Revised: 08 Mar 2011
Working Paper Series
University of Louisiana at Lafayette - College of Business Administration
Downloads 1,274
41.

Real Earnings Management and Subsequent Operating Performance*

Number of pages: 34 Posted: 02 Sep 2009
Working Paper Series
University of Alabama, University of Alabama - Culverhouse School of Accountancy and University of Alabama
Downloads 1,249
42.

Analyzing Speech to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 06 Jan 2010 Last Revised: 10 Oct 2011
Accepted Paper Series
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 1,245
43.

Audit Quality and Auditor Reputation: Evidence from Japan

Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Number of pages: 49 Posted: 29 Jul 2012
Accepted Paper Series
The University of Chicago - Booth School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,234
44.

Insider Trading Controversies: A Literature Review

Forthcoming, Annual Review of Financial Economics, vol 6, December 2014, Kelley School of Business Research Paper No. 2014-29
Number of pages: 34 Posted: 16 Oct 2013 Last Revised: 26 Aug 2014
Accepted Paper Series
Hong Kong University of Science & Technology (HKUST) - HKUST School of Business and Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,228
45.

Forensic Accounting in Developing Economies Problems and Prospects

University Advanced Research Journal, No. 1, July-September 2009
Number of pages: 15 Posted: 25 Mar 2011
Accepted Paper Series
Nnamdi Azikiwe University - Department of Accountancy
Downloads 1,215
46.

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

NYU Working Paper No. 2451/27455
Number of pages: 55 Posted: 08 Oct 2008
Working Paper Series
University of Tennessee, Clemson University and New York University (NYU) - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,157
47.

Bribes and Firm Value

Ross School of Business Paper No. 1273
Number of pages: 42 Posted: 23 Nov 2012 Last Revised: 08 Nov 2016
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads 1,126
48.

Masculinity, Testosterone, and Financial Misreporting

Journal of Accounting Research, Forthcoming
Number of pages: 86 Posted: 16 May 2013 Last Revised: 10 Sep 2014
Accepted Paper Series
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Nanyang Technological University

Multiple version iconThere are 2 versions of this paper

Downloads 1,123
49.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 26 Apr 2017
Working Paper Series
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 1,104
50.

The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments

Number of pages: 36 Posted: 21 Aug 2008
Working Paper Series
University of Georgia - C. Herman and Mary Virginia Terry College of Business, DePaul University - School of Accountancy and MIS and University of South Florida - School of Accountancy
Downloads 1,087