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

  • Abdullah Albizri
  • Deniz AppelbaumEmail author
  • Nicholas Rizzotto
Original Article
  • 8 Downloads

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.

Keywords

Fraud Earnings management Analytics Earnings misstatements 

Notes

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Copyright information

© Springer Nature Limited 2019

Authors and Affiliations

  • Abdullah Albizri
    • 1
  • Deniz Appelbaum
    • 1
    Email author
  • Nicholas Rizzotto
    • 1
  1. 1.Montclair State UniversityMontclairUSA

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