Concepedia

Fraud Risk Indicators

Fraud Risk Indicators is a diagnostic construct in the field of fraud risk assessment that identifies specific signals or anomalies suggestive of potential fraudulent activity by distinguishing irregular patterns or behaviors from normal operational data.

61

Publications

3.1K

Citations

150

Authors

83

Institutions

Publications per year

2017–2026

22

Parents

Publications

61

Identifying the signs of fraudulent accounts using data mining techniques

Shing‐Han Li, David C. Yen, Wenhui Lu et al. · Computers in Human Behavior · 2012 · 516 citations · Full text

, , +14

Using Nonfinancial Measures to Assess Fraud Risk

Joseph F. Brazel, Keith L. Jones, Mark F. Zimbelman · Journal of Accounting Research · 2009 · 312 citations · Full text

, , +17

Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting

Yung-I Lou, Ming-Long Wang · Journal of Business & Economics Research (JBER) · 2011 · 217 citations · Full text

, , +16

Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99

Christopher J. Skousen, Kevin R. Smith, Charlotte J. Wright · SSRN Electronic Journal · 2008 · 213 citations · Full text

, , +15

Professional Skepticism: The Effects of a Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions

Tina D. Carpenter, Jane L. Reimers · Behavioral Research in Accounting · 2013 · 133 citations

, , +15

1–5 of 61

Authors

150

  1. AD
    Ashutosh Deshmukh

    Pennsylvania State University, United States

    4 publications · 128 citations

    4

    h-index

  2. NO
    Normah Omar

    Universiti Teknologi MARA, Malaysia

    3 publications · 180 citations

    3

    h-index

  3. JF
    Joseph F. Brazel

    North Carolina State University, United States

    2 publications · 351 citations

    2

    h-index

  4. MS
    Malcolm Smith

    University of Manitoba, Canada

    2 publications · 177 citations

    2

    h-index

  5. HA
    Huda Aulia

    Islamic University of Indonesia, Indonesia

    2 publications · 40 citations

    2

    h-index

1–5 of 150

Institutions

83

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    5 h-index

    11 publications

    540 citations

  2. Pennsylvania State University

    State College, United States

    3 h-index

    4 publications

    129 citations

  3. Brigham Young University

    Provo, United States

    2 h-index

    2 publications

    351 citations

  4. College of New Jersey

    Ewing, United States

    2 h-index

    2 publications

    47 citations

  5. HEC Montréal

    Montreal, Canada

    2 h-index

    2 publications

    30 citations

  6. North Carolina State University

    Raleigh, United States

    2 h-index

    2 publications

    351 citations

  7. Pancasila University

    Jakarta, Indonesia

    2 h-index

    3 publications

    79 citations

  8. Wageningen University & Research

    Wageningen, The Netherlands

    2 h-index

    9 publications

    183 citations

1–8 of 83

Venues

  1. Journal of Financial Crime

    4 publications · 192 citations

    4

    h-index

  2. SSRN Electronic Journal

    Repository · 3 publications · 268 citations

    3

    h-index

  3. 2

    h-index

  4. Asia-Pacific Management Accounting Journal

    APMAJ · 2 publications · 40 citations

    2

    h-index

  5. 2

    h-index

1–5