Concepedia

Fraud Risk Consideration

Fraud Risk Consideration is an audit planning component that specifically involves the identification, assessment, and response to the susceptibility of financial statements to material misstatement arising from fraudulent activities.

122

Publications

7.5K

Citations

229

Authors

132

Institutions

Publications per year

2017–2026

18

Parents

Publications

122

The Evolution of Fraud Theory

Jack W. Dorminey, A. Scott Fleming, Mary-Jo Kranacher et al. · Issues in Accounting Education · 2012 · 521 citations

, , +17

A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting

Timothy B. Bell, Joseph V. Carcello · Auditing A Journal of Practice & Theory · 2000 · 449 citations

, , +17

Financial Statement Fraud: Insights from the Academic Literature

Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley et al. · Auditing A Journal of Practice & Theory · 2008 · 412 citations

, , +17

The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions

Mark F. Zimbelman · Journal of Accounting Research · 1997 · 246 citations

, , +16

Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments

Vicky B. Hoffman, James M. Patton · Journal of Accounting Research · 1997 · 245 citations

, , +12

1–5 of 122

Authors

229

  1. MF
    Mark F. Zimbelman

    Brigham Young University, United States

    9 publications · 908 citations

    9

    h-index

  2. TD
    Tina D. Carpenter

    University of Georgia, United States

    7 publications · 679 citations

    7

    h-index

  3. TJ
    Theodore J. Mock

    University of California, Riverside, United States

    5 publications · 104 citations

    5

    h-index

  4. RK
    Rasha Kassem

    The Open University, United Kingdom

    4 publications · 84 citations

    4

    h-index

  5. JF
    Joseph F. Brazel

    North Carolina State University, United States

    4 publications · 254 citations

    4

    h-index

1–5 of 229

Institutions

132

  1. Brigham Young University

    Provo, United States

    8 h-index

    13 publications

    1.2K citations

  2. University of Georgia

    Athens, United States

    6 h-index

    6 publications

    561 citations

  3. Universiti Teknologi MARA

    Shah Alam, Malaysia

    4 h-index

    8 publications

    365 citations

  4. Virginia Tech

    Blacksburg, United States

    4 h-index

    4 publications

    282 citations

  5. UNSW Sydney

    Sydney, Australia

    3 h-index

    6 publications

    314 citations

  6. North Carolina State University

    Raleigh, United States

    3 h-index

    3 publications

    234 citations

  7. University of South Florida

    Tampa, United States

    3 h-index

    4 publications

    288 citations

  8. University of Memphis

    Memphis, United States

    3 h-index

    3 publications

    465 citations

1–8 of 132

Venues

  1. SSRN Electronic Journal

    Repository · 11 publications · 244 citations

    11

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 8 publications · 1.2K citations

    8

    h-index

  3. The Accounting Review

    8 publications · 912 citations

    8

    h-index

  4. Journal of accountancy online/Journal of accountancy

    JofA · 6 publications · 224 citations

    6

    h-index

  5. Issues in Accounting Education

    7 publications · 700 citations

    6

    h-index

1–5