Concepedia

Journal Entry Testing

Journal Entry Testing is a forensic accounting procedure that examines individual entries in an organization’s general ledger to identify irregularities, unauthorized transactions, or manipulations indicative of fraudulent financial reporting or embezzlement.

8

Publications

422

Citations

22

Authors

13

Institutions

Publications per year

2017–2026

5

Variants

Journal Entry Analysis

Parents

Publications

8

A method for assessing reflective journal writing.

Margaret M. Plack, Maryanne Driscoll, Sylvene Blissett et al. · PubMed · 2005 · 116 citations

, , +16

The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)

Anna Gold, James E. Hunton, Mohamed Gomaa · Accounting Horizons · 2009 · 110 citations

, , +12

Manual journal entry testing: Data analytics and the risk of fraud

Rebecca Fay, Eric M. Negangard · Journal of Accounting Education · 2017 · 46 citations

, , +14

Artificial intelligence co-piloted auditing

Hanchi Gu, Marco Schreyer, Kevin Moffitt et al. · International Journal of Accounting Information Systems · 2024 · 42 citations

, , +13

How reliable and useful is Cabell's Blacklist ? A data-driven analysis

Christophe Dony, Maurane Raskinet, François Renaville et al. · LIBER Quarterly The Journal of the Association of European Research Libraries · 2020 · 40 citations · Full text

, , +13

1–5 of 8

Authors

22

  1. KM
    Kevin Moffitt

    Rutgers, The State University of New Jersey, United States

    2 publications · 78 citations

    2

    h-index

  2. MA
    Miklos A. Vasarhelyi

    Rutgers, The State University of New Jersey, United States

    2 publications · 78 citations

    2

    h-index

  3. MS
    Marco Schreyer

    University of St.Gallen, Switzerland

    2 publications · 78 citations

    2

    h-index

  4. HG
    Hanchi Gu

    International Computer Science Institute, United States

    2 publications · 78 citations

    2

    h-index

  5. VB
    Verica Budimir

    Polytecnic in Požega, Croatia

    1 publications · 16 citations

    1

    h-index

1–5 of 22

Institutions

13

  1. Rutgers, The State University of New Jersey

    New Brunswick, United States

    2 h-index

    4 publications

    162 citations

  2. International Computer Science Institute

    Berkeley, United States

    2 h-index

    2 publications

    78 citations

  3. George Washington University

    Washington, United States

    2 h-index

    2 publications

    149 citations

  4. Shanghai University of Finance and Economics

    Shanghai, China

    2 h-index

    2 publications

    78 citations

  5. Central Michigan University

    Mount Pleasant, United States

    1 h-index

    2 publications

    46 citations

  6. University of Applied Sciences St. Gallen

    Saint Gallen, Switzerland

    1 h-index

    1 publications

    42 citations

  7. Rutgers Sexual and Reproductive Health and Rights

    Utrecht, Netherlands

    1 h-index

    2 publications

    72 citations

  8. University of Wisconsin–Milwaukee

    Milwaukee, United States

    1 h-index

    2 publications

    46 citations

1–8 of 13

Venues

  1. 1

    h-index

  2. 1

    h-index

  3. Gerontology & Geriatrics Education

    1 publications · 23 citations

    1

    h-index

  4. Journal of Physical Therapy Education

    1 publications · 33 citations

    1

    h-index

  5. Accounting Horizons

    1 publications · 110 citations

    1

    h-index

1–5