Concepedia

Fraud Evidence

Fraud Evidence is a type of audit evidence that specifically consists of information indicating or supporting the existence of fraudulent activities, distinguished by its relevance to intentional misstatements, deceptive practices, or unauthorized acts that result in material misrepresentation within financial or operational reporting.

18

Publications

878

Citations

32

Authors

28

Institutions

Publications per year

2017–2026

5

Parents

Publications

18

Auditing claims in the insurance market with fraud: The credibility issue

Pierre Picard · Journal of Public Economics · 1996 · 175 citations

, , +14

Auditing Related Party Transactions: A Literature Overview and Research Synthesis

Elizabeth A. Gordon, Elaine Henry, Timothy J. Louwers et al. · Accounting Horizons · 2007 · 133 citations

, , +16

Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust

Jacob M. Rose · Behavioral Research in Accounting · 2007 · 114 citations

, , +16

Exploration of skepticism, client‐specific experiences, and audit judgments

Velina Popova · Managerial Auditing Journal · 2012 · 95 citations

, , +15

Triangulation of audit evidence in fraud risk assessments

Ken T. Trotman, William F. Wright · Accounting Organizations and Society · 2012 · 69 citations

, , +14

1–5 of 18

Authors

32

  1. WF
    William F. Wright

    University of California, Irvine, United States

    2 publications · 87 citations

    2

    h-index

  2. RP
    Rajendra P. Srivastava

    University of Kansas, United States

    2 publications · 22 citations

    2

    h-index

  3. TJ
    Theodore J. Mock

    University of California, Riverside, United States

    2 publications · 22 citations

    2

    h-index

  4. YL
    Yuansheng Luo

    Changsha University of Science and Technology, China

    1 publications · 17 citations

    1

    h-index

  5. EH
    Elaine Henry

    Stevens Institute of Technology, United States

    1 publications · 133 citations

    1

    h-index

1–5 of 32

Institutions

28

  1. University of Kansas

    Lawrence, United States

    2 h-index

    2 publications

    22 citations

  2. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    3 publications

    105 citations

  3. University of California, Riverside

    Riverside, United States

    2 h-index

    2 publications

    22 citations

  4. Southern Illinois University Carbondale

    Carbondale, United States

    2 h-index

    2 publications

    130 citations

  5. Université Paris Nanterre

    Nanterre, France

    1 h-index

    1 publications

    175 citations

  6. Centre Pour La Recherche Economique et ses Applications

    Paris, France

    1 h-index

    1 publications

    175 citations

  7. UNSW Sydney

    Sydney, Australia

    1 h-index

    1 publications

    69 citations

  8. Xiamen University

    Xiamen, China

    1 h-index

    1 publications

    58 citations

1–8 of 28

Venues

  1. Journal of Financial Crime

    2 publications · 20 citations

    2

    h-index

  2. International Journal of Auditing

    IJA · 1 publications · 16 citations

    1

    h-index

  3. Accounting Organizations and Society

    1 publications · 69 citations

    1

    h-index

  4. Journal of Public Economics

    1 publications · 175 citations

    1

    h-index

  5. The Quarterly Review of Economics and Finance

    QREF · 1 publications · 27 citations

    1

    h-index

1–5