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Evaluation of financial statements fraud detection research: a multi-disciplinary analysis

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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.

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  1. Montclair State University, Montclair, NJ, USA

    Abdullah Albizri, Deniz Appelbaum & Nicholas Rizzotto

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  1. Abdullah Albizri
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  2. Deniz Appelbaum
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Correspondence to Deniz Appelbaum.

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Appendices

Appendix 1

See Tables 10 and 11.

Table 10 Papers in accounting
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Table 11 Papers in information systems
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Appendix 2

See Fig. 5.

Appendix 3

See Tables 12 and 13.

Table 12 Indicators in accounting
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Table 13 Indicators in information system
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Albizri, A., Appelbaum, D. & Rizzotto, N. Evaluation of financial statements fraud detection research: a multi-disciplinary analysis. Int J Discl Gov 16, 206–241 (2019). https://doi.org/10.1057/s41310-019-00067-9

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