Concepedia

False Accounting

False Accounting is a fraudulent act within the category of financial misconduct that involves the deliberate manipulation, alteration, or falsification of financial records or statements to misrepresent the true financial position of an entity.

56

Publications

3.1K

Citations

91

Authors

74

Institutions

Publications per year

2017–2026

18

Variants

Falsification Of Accounts

Parents

Publications

56

The Economics of Fraudulent Accounting

Simi Kedia, Thomas Philippon · Review of Financial Studies · 2007 · 464 citations

, , +14

Detecting false financial statements using published data: some evidence from Greece

Charalambos Spathis · Managerial Auditing Journal · 2002 · 369 citations

, , +16

Financial shenanigans: how to detect accounting gimmicks and fraud in financial reports

Choice Reviews Online · 1993 · 179 citations

, , +17

False numbers as formalizing practices

Martha Lampland · Social Studies of Science · 2010 · 163 citations

, , +9

Measurement error, fixed effects, and false positives in accounting research

Jared N. Jennings, Jung Min Kim, Joshua Lee et al. · Review of Accounting Studies · 2023 · 122 citations

, , +17

1–5 of 56

Authors

91

  1. TP
    Thomas Philippon

    New York University, United States

    3 publications · 569 citations

    3

    h-index

  2. SK
    Simi Kedia

    Rutgers, The State University of New Jersey, United States

    3 publications · 569 citations

    3

    h-index

  3. NB
    Norman B. Macintosh

    Queen's University, Canada

    2 publications · 71 citations

    2

    h-index

  4. JW
    Jingjing Wang

    Tsinghua University, China

    2 publications · 112 citations

    2

    h-index

  5. DC
    Dora Chan

    George Washington University, United States

    2 publications · 30 citations

    2

    h-index

1–5 of 91

Institutions

74

  1. University of Memphis

    Memphis, United States

    2 h-index

    2 publications

    106 citations

  2. Rutgers Sexual and Reproductive Health and Rights

    Utrecht, Netherlands

    2 h-index

    2 publications

    105 citations

  3. New York University

    New York, United States

    2 h-index

    2 publications

    105 citations

  4. University of Toronto

    Toronto, Canada

    2 h-index

    4 publications

    224 citations

  5. Rutgers, The State University of New Jersey

    New Brunswick, United States

    2 h-index

    2 publications

    105 citations

  6. Sheffield Hallam University

    Sheffield, United Kingdom

    2 h-index

    7 publications

    100 citations

  7. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    2 publications

    105 citations

  8. Queen's University

    Kingston, Canada

    2 h-index

    2 publications

    71 citations

1–8 of 74

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 189 citations

    7

    h-index

  2. Accounting Organizations and Society

    3 publications · 262 citations

    3

    h-index

  3. Choice Reviews Online

    CRO · 2 publications · 192 citations

    2

    h-index

  4. Journal of Business Ethics

    2 publications · 26 citations

    2

    h-index

  5. Journal of Financial Crime

    2 publications · 43 citations

    2

    h-index

1–5