Concepedia

Financial Statement Red Flags

Financial Statement Red Flags is an analytical construct that identifies specific anomalies, inconsistencies, or patterns in financial statements indicative of potential bribery, distinguished from general financial irregularities by their direct association with illicit payments or corrupt financial practices.

23

Publications

1.1K

Citations

48

Authors

44

Institutions

Publications per year

2017–2026

3

Parents

Publications

23

The efficacy of a red flags questionnaire for assessing the possibility of fraud

Karen V. Pincus · Accounting Organizations and Society · 1989 · 220 citations

, , +9

Are Related Party Transactions Red Flags?

Mark J. Kohlbeck, Brian W. Mayhew · Contemporary Accounting Research · 2017 · 171 citations

, , +17

The Relative Importance of Management Fraud Risk Factors

Barbara Apostolou, John M. Hassell, Sally A. Webber et al. · Behavioral Research in Accounting · 2001 · 115 citations

, , +17

Perceived importance of red flags across fraud types

Benita Gullkvist, Annukka Jokipii · Critical Perspectives on Accounting · 2012 · 95 citations

, , +14

Understanding investor perceptions of financial statement fraud and their use of red flags: evidence from the field

Joseph F. Brazel, Keith L. Jones, Jane M. Thayer et al. · Review of Accounting Studies · 2015 · 70 citations

, , +16

1–5 of 23

Authors

48

  1. GD
    Glen D. Moyes

    Fordham University, United States

    3 publications · 86 citations

    3

    h-index

  2. JM
    Jane M. Thayer

    Emory University, United States

    2 publications · 80 citations

    2

    h-index

  3. JF
    Joseph F. Brazel

    North Carolina State University, United States

    2 publications · 80 citations

    2

    h-index

  4. KL
    Keith L. Jones

    North Carolina State University, United States

    2 publications · 80 citations

    2

    h-index

  5. RY
    Randall Young

    University of North Texas, United States

    1 publications · 22 citations

    1

    h-index

1–5 of 48

Institutions

44

  1. North Carolina State University

    Raleigh, United States

    2 h-index

    2 publications

    80 citations

  2. Indiana University Indianapolis

    Indianapolis, United States

    1 h-index

    1 publications

    115 citations

  3. University of Denver

    Denver, United States

    1 h-index

    2 publications

    22 citations

  4. State-owned Assets Supervision and Administration Commission of the State Council

    Beijing, China

    1 h-index

    1 publications

    24 citations

  5. University of Virginia

    Charlottesville, United States

    1 h-index

    1 publications

    70 citations

  6. Northern Illinois University

    DeKalb, United States

    1 h-index

    1 publications

    115 citations

  7. University of Houston

    Houston, United States

    1 h-index

    1 publications

    18 citations

  8. Universiti Teknologi MARA

    Shah Alam, Malaysia

    1 h-index

    1 publications

    22 citations

1–8 of 44

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 70 citations

    4

    h-index

  2. Journal of Commerce and Accounting Research

    1 publications · 12 citations

    1

    h-index

  3. Journal of Modelling in Management

    1 publications · 45 citations

    1

    h-index

  4. 1

    h-index

  5. International Journal of Auditing Technology

    1 publications · 22 citations

    1

    h-index

1–5