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dc.contributor.authorTrompeter, Gregory M.
dc.contributor.authorCarpenter, Tina D.
dc.contributor.authorDesai, Naman
dc.contributor.authorJones Keith L.
dc.date.accessioned2013-05-14T10:26:17Z
dc.date.available2013-05-14T10:26:17Z
dc.date.issued2013
dc.identifier.citationTrompeter, G. M., Carpenter, T. D., Desai, N., Jones, K. L., & Riley Jr., R. A. (2013). A Synthesis of Fraud-Related Research. Auditing: A Journal Of Practice & Theory, 32287-321.en_US
dc.identifier.issn02780380
dc.identifier.urihttp://hdl.handle.net/11718/13562
dc.description.abstractWe synthesize academic literature related to fraudulent financial reporting with dual purposes: (1) to better understand the nature and extent of the existing literature on financial reporting fraud, and (2) to highlight areas where there is need for future research. This project extends the work of Hogan et al. (2008), who completed a similar synthesis project, also sponsored by the Auditing Section of the American Accounting Association, in 2005. We synthesize the literature related to fraud by examining accounting and auditing literature post-Hogan et al. (2008) and by summarizing relevant fraud literature from outside of accounting. We review publications in accounting and related disciplines including criminology, ethics, finance, organizational behavior, psychology, and sociology. We synthesize the research around a model that illustrates the auditor's approach to fraud. The model incorporates auditors' use of the fraud triangle (i.e., management's incentive, attitude, and opportunity to commit fraud), their assessment of the existence and effectiveness of the client's anti-fraud measures (e.g., corporate governance mechanisms and internal controls), and their consideration of possible fraud schemes and concealment techniques when making an overall fraud risk assessment of the client. The model further illustrates how auditors can incorporate this assessment into an overall strategy to detect fraud by implementing appropriate fraud-detection procedures. We summarize the recent literature of each component of the model and suggest avenues for future research.en_US
dc.language.isoenen_US
dc.publisherAuditing: A Journal of Practice & Theoryen_US
dc.subjectAuditingen_US
dc.subjectLiterature reviewen_US
dc.subjectAccounting frauden_US
dc.subjectFinancial statementsen_US
dc.titleA synthesis of fraud-related researchen_US
dc.typeArticleen_US


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