Fraud Detection Failure is a type of accounting malpractice wherein the failure of a method, model, framework, or system to identify material misstatements resulting from fraudulent activities distinguishes it from other forms of detection error by its specific omission of intentional deception in financial reporting.
7
Publications
481
Citations
10
Authors
7
Institutions
Publications per year
2017–2026
0
Parents
Publications
7
Detecting deception: adversarial problem solving in a low base‐rate world
Paul Johnson, Stefano Grazioli, Karim Jamal et al. · Cognitive Science · 2001 · 176 citations
Business, Accountancy, Accounting +13
A Cognitive Approach to Fraud Detection
Stefano Grazioli, Paul Johnson, Karim Jamal · SSRN Electronic Journal · 2006 · 34 citations · Full text
Business, Accountancy, Psychology +13
1–5 of 7
Authors
10
- PJ
3
h-index
- KJ
2
h-index
- SG
2
h-index
- RG
1
h-index
- MM
1
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1–5 of 10
Institutions
7
University of Minnesota
Minneapolis, United States
3 h-index
4 publications
396 citations
Decision Sciences (United States)
Fort Walton Beach, United States
2 h-index
2 publications
186 citations
University of Alberta
Edmonton, Canada
2 h-index
2 publications
210 citations
Twin Cities Orthopedics
Edina, United States
1 h-index
1 publications
34 citations
University of Virginia
Charlottesville, United States
1 h-index
1 publications
34 citations
The University of Texas at Austin
Austin, United States
1 h-index
1 publications
176 citations
Northumbria University
Newcastle upon Tyne, United Kingdom
1 h-index
1 publications
29 citations
1–7 of 7
Venues
- Auditing A Journal of Practice & Theory
AJPT · 2 publications · 222 citations
2
h-index
- Cognitive Science
2 publications · 186 citations
2
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- Journal of Financial Crime
2 publications · 39 citations
2
h-index
- SSRN Electronic Journal
Repository · 1 publications · 34 citations
1
h-index
1–4