AI帮你理解科学

AI 生成解读视频

AI抽取解析论文重点内容自动生成视频


pub
生成解读视频

AI 溯源

AI解析本论文相关学术脉络


Master Reading Tree
生成 溯源树

AI 精读

AI抽取本论文的概要总结


微博一下
The study contributes to auditing literature by examining the suggested variables for the ones best able to discriminate cases of fraudulent financial statements

Neural network detection of management fraud using published financial data.

Int. Syst. in Accounting, Finance and Management, no. 1 (1998): 21-41

被引用163|浏览34
EI
下载 PDF 全文
引用
微博一下

摘要

This paper uses Artificial Neural Networks to develop a model for detecting management fraud. Although similar to the more widely investigated area of bankruptcy prediction, research has been minimal. To increase the body of knowledge on this subject, we offer an in-depth examination of important publicly available predictors of fraudulen...更多

代码

数据

简介
  • The use of Artificial Intelligence (AI) to detect management fraud is an unexplored area.
  • Similar to the well-examined area of bankruptcy prediction, research on management fraud has been minimal.
  • To help increase the knowledge on this subject, this study offers an indepth examination of important publicly available predictors of fraudulent financial statements (FFS).
  • From this research the study develops a preliminary model with a high probability of detecting FFS using publicly available information for one sample
重点内容
  • The use of Artificial Intelligence (AI) to detect management fraud is an unexplored area
  • We use a self-organizing Artificial Neural Network (ANN), AutoNet, with standard statistical tools to investigate the usefulness of publicly available predictors
  • From this research our study develops a preliminary model with a high probability of detecting fraudulent financial statements (FFS) using publicly available information for one sample
  • The study contributes to auditing literature by examining the suggested variables for the ones best able to discriminate cases of FFS
  • By pinpointing variables best able to detect FFS, our study suggests certain variables to which auditors should be allocating additional audit time
  • In this work we showed that AutoNet is effective when using publicly available information
方法
  • LDA1 QDA1 LOGIT2 ANN3

    Based on starting with 20 possible variables 150 firms in the training sample and 54 in holdout sample Training Non-fraud.
  • Based on starting with 20 possible variables 150 firms in the training sample and 54 in holdout sample Training Non-fraud
结果
  • Financial distress may be a motivation for management fraud (Stice 1991; Loebbecke et al 1989; Kinney and McDaniel 1989; Kreutzfeldt and Wallace 1986).
  • Loebbecke et al (1989) suggest that the need for continued growth as a motivation for management fraud.
  • Results of the Univariate Testing
  • The authors used those variables significant at 25% level on the univariate tests for further model development.
  • The authors report the results of univariate tests in tables 4-8 to provide evidence about the statistical significance of the variables.
  • To achieve the objective of a parsimonious model, since investigating the same variables would be wasteful for auditors, the authors needed to select between these ratios.
  • The authors selected the ratio of accounts receivables to sales since stepwise logistic regressions suggest that it has the best potential
结论
  • The results of the model suggest there is potential in detecting finding FFS through analysis of public documents.
  • By pinpointing variables best able to detect FFS, the study suggests certain variables to which auditors should be allocating additional audit time.
  • The authors lacked any relevant financial data in the first study since the companies were not identified, while for the current study, the authors did not have access to the auditor data
  • Having both types of data should provide a more effective model.
  • With an improved AutoNet, capable of handling a larger sample and a greater number of variables, the authors hope to develop a powerful analytical tool for detection of management fraud
表格
  • Table1: Sample Mortality
  • Table2: Industry Classification According to COMPUSTAT of the Fraud Sample
  • Table3: Exchange Listing
  • Table4: Corporate Governance Variables
  • Table5: Auditor/Agency Variables All Matched Pairs (102)
  • Table6: Subsidiaries/Capital Structure/Operating Results/Personnel/Litigation/Accounting Choices
  • Table7: Financial Statement Variables
  • Table8: Ratios/Trends All Matched Pairs (102)
  • Table9: Mean Values for Final 20 Variables
  • Table10: Prediction Accuracy (%) for model with 8 variables
Download tables as Excel
基金
  • We tested whether a greater than 10% change in the accounts receivable and gross margin are indicators of FFS
  • None of the other models had prediction accuracies much greater than 50 percent, or, randomly guessing
研究对象与分析
fraud cases: 102
For our study, we have a final sample of 102 FFS. If 99% of our sample were to be non-fraudulent cases, we would need detailed information on 10,098 such companies besides the 102 fraud cases for a total of 10,200 companies. Therefore, we used a matched pair design

cases: 4508
Our search encompassed SEC dockets from January 8, 1980 to December 7, 1993 (Volume 19 No 1 to volume 53 No 17). The search included Litigation releases 8957 to 13595 (4,508 cases; 130 cases are not available due to missing SEC dockets). We note that Commerce Clearing House (CCH) publishes a service that includes the ASR's and AAER's

cases: 102
Our sample was further decreased due to lack of data, no mention of a fiscal year, only concerning violations of quarterly reporting, and a shortage of matching companies. These conditions result in a sample of 102 cases of FFS. The sample includes 73 companies from the 10(b) criteria, 24 from anti-fraud provisions and 5 under falsification

pairs: 97
We matched companies based on sales for the fiscal year involving the first fraudulent financial statement of the company. We correctly match at the 4 digit DNUM level for 97 pairs, 3 digit DNUM level for 4 cases and 1 case at the 2 digit level. The matched pairs at the 3 digit level involved moving up or down by one digit while the 2 digit match correctly agreed with the industry description in the fraud company's 10-K

committees: 4
Since these have grown in popularity perhaps reexamination of these variables using more recent data may produce different results. The tests on the percentage of outsiders on the four committees suggest no statistical significance. With the Board of Directors consisting of only 4 to 6 members, it was not usual for the only outside members on the board to be the audit and compensating committees

members: 6
The tests on the percentage of outsiders on the four committees suggest no statistical significance. With the Board of Directors consisting of only 4 to 6 members, it was not usual for the only outside members on the board to be the audit and compensating committees. This may explain the lack of difference between the two groups in our study

matched pairs with the last 54 matched pairs as the: 75
We used these three methods as benchmarks for the ANN results. We trained the models on the first 75 matched pairs with the last 54 matched pairs as the holdout sample. This represents a chronological split with the training samples representing the earlier cases

引用论文
  • Albrecht, S., K. Howe, and M. Romney. 1984. Deterring Fraud: The Internal Auditor's Perspective. Institute of Internal Auditors.
    Google ScholarFindings
  • _________, and M. Romney. 1986. Red-Flagging Management: a Validation. Advances in Accounting. 323-333.
    Google ScholarFindings
  • Alchian, A. and H. Demsetz. 1972.
    Google ScholarFindings
  • Altman, E. 1968. Financial Ratios, Discriminant Analysis, and the Prediction of Corporate Bankruptcy. Journal of Finance. September:589-609.
    Google ScholarLocate open access versionFindings
  • _________. 1983. Corporate Financial Distress: A Complete Guide to Predicting, Avoiding, and Dealing with Bankruptcy. John Wiley & Sons. New York.
    Google ScholarFindings
  • _________. 1988. Analytical Procedures. Statement on Auditing Standards No. 5New York: Auditing Standards Board.
    Google ScholarFindings
  • Arens A. and J. Loebbecke. 1991. Auditing: An Integrated Approach. 5th edition. Prentice Hall.
    Google ScholarFindings
  • Bacon, J. 1981. Corporate Directorship Practices: The Nominating Committee and the Director Selection Process. The Conference Board. New York.
    Google ScholarLocate open access versionFindings
  • Baysinger, B. and H. Butler. 1985. Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition. Journal of Law, Economics and Organization.
    Google ScholarLocate open access versionFindings
  • Beasley, M. 1994. An Empirical Examination of the Relation Between Corporate Governance and Management Fraud. Working Paper. North Carolina State University.
    Google ScholarFindings
  • Beatty, R. 1989. Auditor Reputation and the Pricing of Initial Public Offerings. The Accounting Review. 64.
    Google ScholarLocate open access versionFindings
  • Bell, T., S. Szykowny, and J. Willingham. 1993. Assessing the Likelihood of Fraudulent Financial Reporting: A Cascaded Logic Approach. Working Paper, KPMG Peat Marwick. Montvale N.J.
    Google ScholarFindings
  • Benston 1980. The Market for Public Accounting Services: Demand, Supply and Regulation. The Accounting Journal. Winter:2-46.
    Google ScholarLocate open access versionFindings
  • Berle A. and Means G. 1932. The Modern Corporation and Private Property. Harcourt & Brace. New York.
    Google ScholarFindings
  • Blocher, E. 1993. The Role of Analytical Procedures in Detecting Management Fraud. Institute in Management Accountants. New Jersey.
    Google ScholarFindings
  • _________, and J. Willingham. 1985. Analytical Review: A Guide to Evaluating Financial Statements. McGraw-Hill. New York.
    Google ScholarFindings
  • Bologna, G., R. Lindquist, and J. Wells. 1993. The Accountant's Handbook of Fraud and Commercial Crime. John Wiley & Sons. New York.
    Google ScholarFindings
  • Braiotta, L. 1992. Preventing Fraudulent Reporting: Auditing for Honesty. ABA Journal. May:76-79.
    Google ScholarLocate open access versionFindings
  • _________, and A. Sommer Jr. 1987. The Essential Guide to Effective Corporate Board Committees. Prentice-Hall. Englewood Cliffs. New Jersey.
    Google ScholarFindings
  • Business Week. 1975. The Touche Ross Manual for Spotting Fraud. Business Week. February 17:52.
    Google ScholarFindings
  • Campbell, D. and L. Parker. 1992. SEC Communications to the Independent Auditors: An
    Google ScholarFindings
  • Analysis of Enforcement Actions. Journal of Accounting and
    Google ScholarLocate open access versionFindings
  • Chaganti R., V. Mahajan, and S. Sharma. 1985. Corporate Board Size, Composition and Corporate Failures in the Retailing in Retailing Industry. Journal of Management Studies. 22.
    Google ScholarLocate open access versionFindings
  • Chester, M. 1993. Neural Networks: A Tutorial. PTR Prentice-Hall. New York.
    Google ScholarFindings
  • Clinard, M. 1983. Corporate Ethics and Crime. Sage Publications. Beverly Hills. Ca.
    Google ScholarFindings
  • Cheney, Glenn. 1996. Auditing Standards Board Pushes CPAs to Dig for Fraud. Accounting Today. April 8-21. 14,17.
    Google ScholarFindings
  • Chow, C. and S. Rice. 1982. Qualified Audit Opinions and Share Prices-An Investigation. Auditing: A Journal of Practice & Theory.
    Google ScholarLocate open access versionFindings
  • Coakley, J., L. Gammill, and C. Brown. 1995. Artificial Neural Networks in Accounting and Finance. Working paper. Oregon State University.
    Google ScholarLocate open access versionFindings
  • Cochran, W. 1953. Matching in Analytical Studies. American Journal of Public Health.
    Google ScholarLocate open access versionFindings
  • Cogger, K. 1992. A Learning Paradigm for Neural Network Architecture. Euro XII/TIMS XXXI Joint International Conference, Helsinki. June. Working Paper No.237, School of Business, University of Kansas, Lawrence, KS, 66045.
    Google ScholarFindings
  • Crain, M. 1992. Financial Statement Fraud. Florida CPA Today. October:34-36.
    Google ScholarFindings
  • Dalton, D. and I. Kesner. 1987. Composition and CEO Duality in Board of Directors: An International Perspective. Journal of International Business. 18.
    Google ScholarLocate open access versionFindings
  • 3. Fall:33-42. Daroca, F. and W. Holder. 1985. The Use of Analytical Procedures in Review and Audit Engagements. Auditing: A Journal of Practice & Theory.
    Google ScholarLocate open access versionFindings
  • Davia, H, P. Coggins, J. Wideman, and J. Kastantin. 1992. Management Accountant's Guide to Fraud Discovery and Control. John Wiley & Sons. New York.
    Google ScholarFindings
  • Davis, L. and D. Simon. 1992. The Impact of SEC Disciplinary Actions on Audit Fees. Auditing: A Journal of Practice & Theory.
    Google ScholarLocate open access versionFindings
  • DeAngelo, L. 1981. Auditor Size and Auditor Quality. Journal of Accounting and Economics. 3. 2. 183-199.
    Google ScholarLocate open access versionFindings
  • Dhaliwal, D., G. Salamon and E. Smith. 1982. The Effect of Owner Versus Management Control on the Choice of Accounting Methods. Journal of Accounting and Economics.
    Google ScholarLocate open access versionFindings
  • Dopuch, N., R. Holthausen, and R. Leftwich. 1987. Predicting Audit Qualifications with Financial and Market Variables. The Accounting Review.
    Google ScholarLocate open access versionFindings
  • Dopuch, N. and D. Simunic. 1980. The Nature of Competition in the Auditing Profession: A Descriptive and Normative View. In Regulation and the Accounting Profession. Van Nos Reinhold. New York.
    Google ScholarLocate open access versionFindings
  • Elliot, J. and D. Kennedy. 1988. Estimation and Prediction of Categorical Models in Accounting Research. Journal of Accounting Literature. 7. 202-242.
    Google ScholarLocate open access versionFindings
  • Elliott, R. and J. Willingham. 1980. Management Fraud: Detection and Deterrence. Petrocelli. New York.
    Google ScholarFindings
  • Epstein, M. and A. Spalding Jr. 1993. The Accountant's Guide to Legal Liability and Ethics. Richard D. Irwin. New York.
    Google ScholarFindings
  • Emmanuel, C. 1989. Limiting Exposure to Fraudulent Financial Reporting. Journal of Commercial Bank Lending. September:16-27.
    Google ScholarLocate open access versionFindings
  • Fama, E. and M. Jensen. 1983. Separation of Ownership and Control. Journal of Law & Economics. 26. 301-325.
    Google ScholarLocate open access versionFindings
  • Fanning, K., K. Cogger and R. Srivastava. 1995. Detection of Management Fraud: A Neural Network Approach. International Journal of Intelligent Systems in Accounting, Finance & Management. Volume 4. Number 2. June. 113-126.
    Google ScholarLocate open access versionFindings
  • Fanning, K. and K. Cogger. 1994. A Comparative Analysis of Artificial Neural Networks Using Financial Distress Prediction. International Journal of Intelligent Systems in Accounting, Finance & Management. Volume 3. Number 4. December. 241-252.
    Google ScholarFindings
  • Feroz, E., K. Park, and V. Pastena. 1991. The Financial and Market Effects of the SEC's Accounting and Auditing Enforcements Releases. Journal of Accounting Research.
    Google ScholarLocate open access versionFindings
  • Frank, R., W. Massy, and D. Morrison. 1965. Bias in Multiple Discriminant Analysis. Journal of Marketing Research.
    Google ScholarLocate open access versionFindings
  • Gautschi III F. and T. Jones. 1987. Illegal Corporate Behavior and Corporate Board Structure. In Corporate Social Performance and Policy. 9. 93-106.
    Google ScholarLocate open access versionFindings
  • General Accounting Office. 1989. CPA Audit Quality-Status of Actions to Improve Auditing and Financial Reporting of Public Companies. General Accounting Office.
    Google ScholarFindings
  • Green, B. 1991. Identifying Management Irregularities Through Preliminary Analytical Procedures. Unpublished Doctoral Dissertation. Kent State University.
    Google ScholarFindings
  • Hamer, M. 1983. Failure Prediction: Sensitivity of Classification Accuracy to Alternative Statistical Methods and Variable Sets. Journal of Accounting and Public Policy. 2. 4. 289-307.
    Google ScholarLocate open access versionFindings
  • Hanson, D. 1989. Hearing before the Subcommittee on Telecommunications and Finance of the Committee on Energy and Commerce. House of Representatives. August 2.
    Google ScholarFindings
  • Harrison, J. 1987. Strategic Use of Corporate Board Committees. California Management Review. Fall:109-125.
    Google ScholarLocate open access versionFindings
  • Himelstein L., S. Baker, R. Glover, and S. Baker. 1994. Boardrooms: The Ties that Blind. Business Week. May 2:112-114.
    Google ScholarFindings
  • Hosmer, D. and S. Lemeshow. 1989. Applied Logistic Regression. John Wiley & Sons. New York.
    Google ScholarFindings
  • Hunt, H. and J. Ord. 1988. Matched Pairs Discrimination: Methodology and An Investigation of Corporate Accounting Policies. Decision Sciences.
    Google ScholarFindings
  • Hylas, R. and R. Ashton. 1982. Audit Detection of Financial Statement Errors. The Accounting Review.
    Google ScholarLocate open access versionFindings
  • Jensen, M. 1993. The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems. The Journal of Finance. 48.
    Google ScholarLocate open access versionFindings
  • _________ and W. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics.
    Google ScholarLocate open access versionFindings
  • Jones, J. and M. Maher. 1986. Fraudulent Financial Reporting. Paper Presented at the Alabama Research Convocation.
    Google ScholarFindings
  • Kesner, I. 1988. Directors' Characteristics and Committee Membership: An Investigation of Type, Occupation, Tenure, and Gender. Academy of Management Journal. 31.1. March:66-84.
    Google ScholarLocate open access versionFindings
  • _________, and I. Dalton. 1986. Board of Directors and the Checks and (IM)Balances of Corporate Governance. Business Horizons. 29.
    Google ScholarLocate open access versionFindings
  • _________, and R. Johnson. 1990. An Investigation of the Relationship Between Board Composition and Stockholder Suits. Strategic Management Journal.
    Google ScholarLocate open access versionFindings
  • Kinney, W. Jr. 1987. Attention Directing Analytical Review Using Accounting Ratios: A Case Study. Auditing: A Journal of Practice and Theory. Fall:59-73.
    Google ScholarFindings
  • _________, and L. McDaniel. 1989. Characteristics of Firms Correcting Previously Reported Quarterly Earnings. Journal of Accounting and Economics. 11. 71-91.
    Google ScholarLocate open access versionFindings
  • Knapp, M. 1991. Factors that Audit Committee Members use as Surrogates for Audit Quality. Auditing: A Journal of Practice & Theory.
    Google ScholarLocate open access versionFindings
  • Knechel, R. 1986. A Simulation Study of the Relative Effectiveness of Alternative Analytical Review Techniques. Decision Sciences. Summer:376-394.
    Google ScholarFindings
  • Korn/Ferry International. 1993. Board of Directors, Twentieth Annual Study. Korn/Ferry International.
    Google ScholarLocate open access versionFindings
  • Kreutzfeldt, R. and W. Wallace. 1986. Error Characteristics in Audit Populations: Their Profile and Relationship to Environment Factors. Auditing: A Journal of Practice & Theory.
    Google ScholarLocate open access versionFindings
  • Lev B. and S. Thiagarajan. 1993. Fundamental Information Analysis. Journal of Accounting Research. 31.
    Google ScholarLocate open access versionFindings
  • Licata, M., T. Rollins, and W. Bremser. 1993. Keep the SEC From Your Door. Corporate Controller.
    Google ScholarFindings
  • Lipton, M. and J. Lorsch. 1992. A Modest Proposal for Improved Corporate Governance. Business Lawyer. 48. 59-77.
    Google ScholarLocate open access versionFindings
  • Loebbecke, J., M. Eining. and J. Willingham. 1989. Auditor's Experience with Material Irregularities: Frequency, Nature, and Detectability. Auditing: A Journal of Practice & Theory. Fall:1-28.
    Google ScholarLocate open access versionFindings
  • _________, and P. Steinbart. 1987. An Investigation of the Use of Preliminary Analytical Review to Provide Substantive Audit Evidence. Auditing: A Journal of Practice & Theory. Spring:74-89.
    Google ScholarLocate open access versionFindings
  • _________, and J. Willingham. 1988. Review of SEC Accounting and Auditing Enforcement Releases. Unpublished Working Paper.
    Google ScholarFindings
  • Mace, M. 1986. Directors: Myth and Reality. Harvard Business School Press, Boston, MA.
    Google ScholarFindings
  • Maddala, G. 1991. A Perspective on the Use of Limited-Dependent and Qualitative Variables Models in Accounting Research. The Accounting Review.
    Google ScholarLocate open access versionFindings
  • McLachlan, G. 1976. A Comparison for Selecting Variables for the Linear Discriminant Function. Biometrics.
    Google ScholarFindings
  • McMullen, D. 1996. Audit Committee Performance: An Investigation of the Consequences Associated with Audit Committees. In Auditing: A Journal of Practice & Theory. Spring:87-103.
    Google ScholarLocate open access versionFindings
  • Menon, K. and D. Williams. 1991. Auditor Credibility and Initial Public Offerings. The Accounting Review. 66.
    Google ScholarLocate open access versionFindings
  • Merchant, K. 1987. Fraudulent and Questionable Financial Reporting: A Corporate Perspective. Financial Executives Research Foundation. New Jersey.
    Google ScholarFindings
  • Moreland, K. 1995. Criticisms of Auditors and the Association Between Earnings and Returns of Client Firms. Auditing: A Journal of Practice and Theory. 14.
    Google ScholarLocate open access versionFindings
  • Murphy, H. 1980. Discussant's Response to Auditing Implications Derived from a Review of Cases and Articles Related to Fraud. In Proceedings of the 1980 Touche Ross/University of Kansas Symposium on Auditing Problems. 120-126.
    Google ScholarLocate open access versionFindings
  • Nader, R. 1984. Reforming Corporate Governance. California Management Review. 26.
    Google ScholarLocate open access versionFindings
  • National Commission of Fraudulent Financial Reporting (NCFFR). 1987. Report of the National Commission on Fraudulent Financial Reporting: The Role of the SEC. October. NCFFR. New York.
    Google ScholarFindings
  • Neter, J., M. Kutter, C. Nachtscheim, and W. Wasserman. 1996. Applied Linear Statistical Models. Irwin. Chicago.
    Google ScholarLocate open access versionFindings
  • Niehaus, G. 1989. Ownership Structure and Inventory Method Choice. The Accounting Review.
    Google ScholarLocate open access versionFindings
  • Palepu, K. 1986. Predicting Takeover Targets: A Methodological and Empirical Analysis. Journal of Accounting and Economics.
    Google ScholarLocate open access versionFindings
  • Palmrose, Z. 1987. Litigation and Independent Auditors: The Role of Business Failures and Management Fraud. Auditing: A Journal of Practice and Theory. 6. 2:90-102.
    Google ScholarLocate open access versionFindings
  • Pany, K., P. Reckers, and J. Schultz, Jr. 1981. The SEC and Corporate Governance: An Evolving Role for Board of Directors. Arizona Business. 28.
    Google ScholarFindings
  • Persons, O. 1995. Using Financial Statement Data to Identify Factors Associated with Fraudulent Financing Reporting. Journal of Applied Business Research. 11.
    Google ScholarLocate open access versionFindings
  • Pincus, K., W. Holder, and T. Mock. 1988. The SEC and Fraudulent Financial Reporting. Research in Accounting Regulation. 2. 167-185.
    Google ScholarLocate open access versionFindings
  • Porter, B., and A. Cameron. 1987. Company Fraud-What Price the Auditor? Accountant’s Journal. December. 44-47.
    Google ScholarLocate open access versionFindings
  • Rouse, R. 1985. Fraud Detection and Opinion Shopping. The Ohio CPA Journal. Summer:4142.
    Google ScholarLocate open access versionFindings
  • Rubin, D. 1973a. Matching to Remove Bias in Observational Studies. Biometrics.
    Google ScholarFindings
  • _________. 1973b. The Use of Matched Sampling and Regression Adjustment to Remove Bias in Observational Studies. Biometrics.
    Google ScholarFindings
  • Salamon G. and E. Smith. 1979. The Effect of the Separation of Ownership from Control on Accounting Policy Decisions. The Accounting Review. October:707-723.
    Google ScholarLocate open access versionFindings
  • Schilit, H. 1993. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. McGraw-Hill. New York.
    Google ScholarFindings
  • Securities and Exchange Commission. 1980. Staff Report on Corporate Accountability. U.S. Government Printing Office.
    Google ScholarFindings
  • Shockley, R. 1981. Perceptions of Auditor Independence: An Empirical Analysis. The Accounting Review. October:785-800.
    Google ScholarLocate open access versionFindings
  • Sibley, A. and E. Burch, E. 1979. Optimal Selection of Matched Pairs from Large Data Bases. Decision Sciences.
    Google ScholarFindings
  • Siegal, S. 1956. Nonparametric Statistics: for the Behavioral Science. McGraw-Hill.
    Google ScholarFindings
  • Simunic, D. 1980. The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research.
    Google ScholarLocate open access versionFindings
  • Simunic, D. and M. Stein. 1987. Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues. The Canadian Certified General Accountants' Research Foundation.
    Google ScholarLocate open access versionFindings
  • Smith, M. 1993. Neural Networks For Statistical Modeling. Van Nostrand Reinhold. New York.
    Google ScholarFindings
  • Spellmire, G., W. Baliga, and D. Winiarski. 1993. Accountants' Legal Liability: Prevention and Defense. Harcourt Brace Jovanovich. New York.
    Google ScholarFindings
  • St. Pierre, K. and J. Anderson. 1982. An Analysis of Audit Failures Based on Documented Legal Cases. Journal of Accounting, Auditing & Finance. Spring:229-247.
    Google ScholarLocate open access versionFindings
  • Stice, J. 1991. Using Financial and Market Information to Identify Pre-engagement Market Factors Associated with Lawsuits Against Auditors. The Accounting Review. 66. 3:516533.
    Google ScholarLocate open access versionFindings
  • ________, S. Albrecht, and L. Brown. 1991. Lessons to be Learned-ZZZZBEST, Regina, and Lincoln Savings. The CPA Journal. April:52-53.
    Google ScholarLocate open access versionFindings
  • Taylor, J. 1995. Congress Sends Business a Christmas Gift. Wall Street Journal. December 26. A2.
    Google ScholarLocate open access versionFindings
  • Vance, S. 1983. Corporate Leadership. McGraw-Hill. New York.
    Google ScholarFindings
  • Verschoor., C. 1993. Benchmarking the Audit Committee. Journal of Accountancy. 176.
    Google ScholarLocate open access versionFindings
  • Vinten, G. and C. Lee. 1993. Audit Committees and Corporate Control. Managerial Auditing Journal. 8. 3. 11-24.
    Google ScholarLocate open access versionFindings
  • Waegelein, J. 1988. The Association Between the Adoption of Short-Term Bonus Plans and Corporate Expenditures. Journal of Accounting and Public Policy. 7. 43-63.
    Google ScholarLocate open access versionFindings
  • Wallace, W. 1985. Are Outside Directors Put on Boards Just for Show. Wall Street Journal. January 21:22.
    Google ScholarLocate open access versionFindings
  • Watts, R. and J. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall. New York.
    Google ScholarFindings
  • Winters, A. and J. Sullivan. 1994. Accounting for Fraud: Perception Vs. Reality. In Proceedings of the 1994 Deliotte and Touche/University of Kansas Symposium on Auditing Problems.
    Google ScholarLocate open access versionFindings
  • Wright, A. and R. Ashton. 1989. Identifying Audit Adjustments with Attention-Directing Procedures. The Accounting Review. 64.
    Google ScholarLocate open access versionFindings
  • Yoon Y., G. Swales Jr.,and T. Margavio. 1993. A Comparison of Discriminant Analysis Versus Artificial Neural Networks. Journal of Operational Research Society. 44. 1:51-60.
    Google ScholarLocate open access versionFindings
  • Zahedi, F. 1993. Intelligent Systems for Business: Expert Systems with Neural Networks. Belmont, Ca. Wadsworth.
    Google ScholarFindings
  • Ziegler, D. 1980. A Look at the Record on Auditor Detection of Management Fraud. In Proceedings of the 1980 Touche Ross/University of Kansas Symposium on Auditing Problems. 87-92.
    Google ScholarLocate open access versionFindings
  • Zmijewski. M. and R. Hagerman. 1981. An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice. Journal of Accounting And Economics.
    Google ScholarLocate open access versionFindings
您的评分 :
0

 

标签
评论
数据免责声明
页面数据均来自互联网公开来源、合作出版商和通过AI技术自动分析结果,我们不对页面数据的有效性、准确性、正确性、可靠性、完整性和及时性做出任何承诺和保证。若有疑问,可以通过电子邮件方式联系我们:report@aminer.cn
小科