Financial Statement Fraud: Insights from the Academic Literature

被引：170

作者：

Hogan, Chris E. ^{[1
]}

Rezaee, Zabihollah ^{[2
]}

Riley, Richard A., Jr. ^{[3
]}

Velury, Uma K. ^{[4
]}

机构：

[1] Michigan State Univ, E Lansing, MI 48824 USA

[2] Univ Memphis, Memphis, TN 38152 USA

[3] W Virginia Univ, Morgantown, WV 26506 USA

[4] Univ Delaware, Newark, DE 19716 USA

来源：

AUDITING-A JOURNAL OF PRACTICE & THEORY | 2008年 / 27卷 / 02期

关键词：

financial statement fraud; fraud detection; fraud triangle; audit procedures; audit planning; high-risk audit areas;

D O I：

10.2308/aud.2008.27.2.231

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We summarize relevant academic research findings to contribute to the Public Company Accounting Oversight Board (PCAOB) project on financial statement fraud and to offer insights and conclusions relevant to academics, standard setters, and practitioners. We discuss the characteristics of firms committing financial statement fraud, as identified in the literature, and research related to the fraud triangle. We then discuss research related to the procedures and abilities of auditors to detect fraud, and how fraud risk assessments impact audit planning and testing. In addition, we discuss several "high risk" areas and other issues as identified by the PCAOB. Finally, we summarize prior findings and offer conclusions and suggestions for areas where future research is needed.

引用

页码：231 / 252

页数：22

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