Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature

Amiram, Dan; Bozanic, Zahn; Cox, James D.; Dupont, Quentin; Karpoff, Jonathan M.; Sloan, Richard G.

doi:10.1007/s11142-017-9435-x

Cited by 264 publications

(150 citation statements)

References 146 publications

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“…Researchers have focused on quality factors of financial reporting, such as earning management [26][27][28], financial restatements [29][30][31], and fraud [32][33][34][35]. These authors have used these quality factors, which restrict the production of high-quality corporate financial reports, as evidence in the collapse of financial reporting.…”

Section: Earnings Management and Corporate Governancementioning

confidence: 99%

Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy

2018

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Non-observable board diversity is an important organizational strategy for improving the long-term growth and survivability of firms. The involvement of corporate sustainability (CS) in top management teams has led to effective boards. By using agency theory, we stress how financially qualified directors (FQD) in audit committees (ACs) may positively or negatively affect the practice of earnings management (EM). We also use various theories to explain how a powerful chief executive officer (CEO) complicates the effectiveness of AC and reduces their ability to detect EM practices. Using a sample of 1020 firm-year observations representing 204 non-financial listed Pakistani firms during 2013-2017, we find that the presence of FQD on the AC is associated with lower levels of EM. Our analysis shows that this effect is driven by the level of FQDs' accounting knowledge.

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Section: Earnings Management and Corporate Governancementioning

confidence: 99%

Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy

2018

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“…In a survey article on the current state of financial reporting misconduct research, Amiram et al (2017) point to the gap in our understanding of the estimation errors involved in financial fraudrelated research. While researchers have used several measures to gauge the likelihood, extent, and damages from financial reporting misconduct, there has been less focus on assessing the performance of the metrics used in such research.…”

Section: Resultsmentioning

confidence: 99%

“…Karpoff, Koester, Lee, and Martin (2017) find that databases of firms identified as having engaged in misstatement (i.e., ex-post samples) have several systematic biases that are economically meaningful; predictive models such as the AB-score and ABF-score alleviate such biases. Given the small sample characteristics and biases in ex-post misconduct samples, Amiram, Bozanic, Cox, DuPont, Karpoff, and Sloan (2017) highlight the need for "more robust, and possibly yet-to-be discovered, techniques and methodologies" for fraud-related research. Our study directly addresses this call.…”

Section: Introductionmentioning

confidence: 99%

Catch Me If You Can: Improving the Scope and Accuracy of Fraud Prediction

et al. 2019

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“…Both are information systems journals. The other literature reviews (Hogan, Rezaee, Riley, & Velury, 2008;Trompeter, Carpenter, Desai, Jones, & Riley, 2013;Trompeter, Carpenter, Jones, & Riley, 2014;Amiram, Bozanic, Cox, Dupont, Karpoff & Sloan, 2018) are published in the following accounting journals: Auditing: A Journal of Practice and Theory, Accounting Horizons, and Review of Accounting Studies.…”

Section: Background and Literature Reviewmentioning

confidence: 99%

An Analysis of Information Systems Literature: Contributions to Fraud Research

Grandstaff

Solsma

2019

AFR

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This study analyzes the knowledge and methods used in information systems (IS) journals in the area of financial statement fraud. The purpose of this analysis is to provide tools and ideas to support interdisciplinary research in accounting and information systems for financial statement fraud topics. The study presents an analysis of five top ranking IS journals (MIS Quarterly, Information Systems Research, Communications of the ACM, Management Science, and Journal of MIS) and five top ranking IS conferences [International Conference on Information Systems (ICIS), Hawaii International Conference on System Sciences (HICSS), International Federation for Information Processing (IFIP), International Conference on Decision Support Systems (DSS), and Decision Sciences Institute National Conference (DSI)]. The literature found from these sources are categorized and presented by year, journal, contribution, type of study, methodology, data set usage, and research design. Although the literature varies, a common thread in many studies is the use of data mining and/or machine learning models to detect fraud.

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Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature

Cited by 264 publications

References 146 publications

Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy

Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy

Catch Me If You Can: Improving the Scope and Accuracy of Fraud Prediction

An Analysis of Information Systems Literature: Contributions to Fraud Research

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