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dc.contributor.authorBourke, Nicola Margaret
dc.contributor.authorVan Peursem, Karen A.
dc.date.accessioned2008-12-16T01:48:49Z
dc.date.available2008-12-16T01:48:49Z
dc.date.issued2004-09
dc.identifier.citationBourke, N. & Van Peursem, K. (2004). Detecting fraudulent financial reporting: Teaching the ‘Watchdog’ new tricks. (Department of Accounting Working Paper Series, Number 79). Hamilton, New Zealand: University of Waikato.en_US
dc.identifier.issn1173-7182
dc.identifier.urihttps://hdl.handle.net/10289/1686
dc.description.abstractThe purpose of this study is to identify those approaches and techniques from the literature which auditors could usefully employ to detect fraudulently complied financial statements. The classification which results includes a brief analysis of a number of studies classified within the following categories: prediction models, expert systems, neural networks, Benford’s law, computer technology assistance, simple analytical procedure, ‘red flag’ grouping and broad strategies. We conclude on how this analysis could be useful to future researchers and to auditors in the field who are seeking to improve their approach to detecting material fraud in the financial statements.en_US
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherDept. of Accounting Working Paper Seriesen_NZ
dc.relation.ispartofseriesDepartment of Accounting Working Paper Series
dc.subjectaccountingen_US
dc.titleDetecting fraudulent financial reporting: Teaching the ‘Watchdog’ new tricksen_US
dc.typeWorking Paperen_US
uow.relation.series79
pubs.elements-id52899
pubs.place-of-publicationUniversity of Waikatoen_NZ


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