Abstract Prior research in the fields of accounting and information systems has shed some light on the significant effects of financial reporting fraud on multiple levels of the economy. In this paper, we compile prior multi-disciplinary literature on financial statement fraud detection. Financial reporting fraud detection efforts and research may be more impactful when the findings of these different domains are combined. We anticipate that this research will be valuable for academics, analysts, regulators, practitioners, and investors.

中文翻译：

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财务报表欺诈检测研究的评估：多学科分析

摘要先前在会计和信息系统领域的研究揭示了财务报告欺诈对多个经济水平的重大影响。在本文中，我们汇编了有关财务报表欺诈检测的先前的多学科文献。将这些不同领域的发现结合起来，财务报告欺诈检测工作和研究可能会更具影响力。我们预计这项研究对学者，分析师，监管机构，从业人员和投资者而言将是有价值的。