Concepedia

Financial Statement Fraud

Financial Statement Fraud is a type of accounting fraud that involves the intentional misrepresentation of financial information through the manipulation, omission, or falsification of financial statements to deceive stakeholders regarding an organization’s financial health or performance.

1.8K

Publications

121.5K

Citations

3.4K

Authors

1.4K

Institutions

Publications per year

2017–2026

793

Parents

Children

Publications

1.8K

An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud

CFA Digest · 1997 · 3.7K citations

, , +12

Who Blows the Whistle on Corporate Fraud?

Alexander Dyck, Adair Morse, Luigi Zingales · The Journal of Finance · 2010 · 1.9K citations

, , +15

When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks

Tim Loughran, Bill McDonald · The Journal of Finance · 2011 · 1.4K citations · Full text

, , +11

The application of data mining techniques in financial fraud detection: A classification framework and an academic review of literature

Eric W.T. Ngai, Yong Hu, Yung Hou Wong et al. · Decision Support Systems · 2010 · 1.3K citations

, , +16

Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms

Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson et al. · Accounting Horizons · 2000 · 1.2K citations

, , +12

1–5 of 1.8K

Authors

3.4K

  1. JM
    Jonathan M. Karpoff

    University of Washington, United States

    12 publications · 2.7K citations

    12

    h-index

  2. MB
    Mark Button

    University of Portsmouth, United Kingdom

    12 publications · 392 citations

    11

    h-index

  3. KL
    Keith L. Jones

    North Carolina State University, United States

    11 publications · 1.4K citations

    10

    h-index

  4. ID
    Imang Dapit Pamungkas

    Universitas Dian Nuswantoro, Indonesia

    10 publications · 368 citations

    10

    h-index

  5. MF
    Mark F. Zimbelman

    Brigham Young University, United States

    9 publications · 842 citations

    9

    h-index

1–5 of 3.4K

Institutions

1.4K

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    22 h-index

    75 publications

    2.6K citations

  2. University of Washington

    Seattle, United States

    17 h-index

    24 publications

    2.9K citations

  3. Southwestern University of Finance and Economics

    Chengdu, China

    17 h-index

    24 publications

    1.3K citations

  4. The University of Texas at Austin

    Austin, United States

    17 h-index

    30 publications

    2K citations

  5. Shanghai Jiao Tong University

    Shanghai, China

    17 h-index

    23 publications

    3.7K citations

  6. Texas A&M University

    College Station, United States

    15 h-index

    18 publications

    3.8K citations

  7. University of Portsmouth

    Portsmouth, United Kingdom

    15 h-index

    36 publications

    1.1K citations

  8. University of Kansas

    Lawrence, United States

    15 h-index

    20 publications

    5.3K citations

1–8 of 1.4K

Venues

  1. SSRN Electronic Journal

    Repository · 168 publications · 10.1K citations

    52

    h-index

  2. Journal of Business Ethics

    49 publications · 5.2K citations

    37

    h-index

  3. Journal of Financial Crime

    73 publications · 2.5K citations

    31

    h-index

  4. The Accounting Review

    31 publications · 8.4K citations

    29

    h-index

  5. Contemporary Accounting Research

    CAR · 21 publications · 2.7K citations

    19

    h-index

1–5