BEYOND THE NUMBERS: MINING THE ANNUAL REPORTS FOR HIDDEN CUES INDICATIVE OF FINANCIAL STATEMENT FRAUD

Author:

Goel Sunita1,Gangolly Jagdish2

Affiliation:

1. Siena College; Accounting & Law; Loundonville; NY; USA

2. State University of New York at Albany; Department of Informatics; Albany; NY; USA

Publisher

Wiley

Subject

Finance,General Business, Management and Accounting

Reference46 articles.

1. The effects of audit committee activity and independence on corporate fraud;Abbot;Managerial Finance,2000

2. An empirical analysis of the relation between the board of director composition and financial statement fraud;Beasley;The Accounting Review,1996

3. A decision aid for assessing the likelihood of fraudulent financial reporting;Bell;Auditing: A Journal of Practice and Theory,2000

4. The detection of earnings manipulation;Beneish;Financial Analysts Journal,1999

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