Concepedia

Material Misstatement Investigation

Material Misstatement Investigation is a forensic auditing procedure that belongs to the class of investigative methods designed to identify and evaluate significant inaccuracies or omissions in financial statements, distinguished by its focus on determining whether such misstatements are intentional, systemic, or indicative of fraudulent reporting.

42

Publications

3.6K

Citations

112

Authors

54

Institutions

Publications per year

2017–2026

21

Parents

Publications

42

The Production of Audit Services: Evidence from a Major Public Accounting Firm

Terrence B. O'Keefe, Dan A. Simunic, Michael T. Stein · Journal of Accounting Research · 1994 · 718 citations

, , +14

The Evolution of Fraud Theory

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

, , +17

The Audit Risk Model, Business Risk and Audit-Planning Decisions

Richard W. Houston, Michael F. Peters, Jamie Pratt · The Accounting Review · 1999 · 279 citations

, , +17

Assessing the Risk of Management Fraud Through Neural Network Technology.

Brian Patrick Green, Jae Hwa Choi · Auditing A Journal of Practice & Theory · 1997 · 248 citations

, , +17

Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud.

Martha M. Eining, Donald R. Jones · Auditing A Journal of Practice & Theory · 1997 · 199 citations

, , +17

1–5 of 42

Authors

112

  1. ME
    Mark E. Peecher

    University of Illinois Urbana-Champaign, United States

    3 publications · 70 citations

    3

    h-index

  2. RC
    Richard C. Hatfield

    University of Alabama, United States

    3 publications · 287 citations

    3

    h-index

  3. JW
    Joseph Weber

    Massachusetts Institute of Technology, United States

    2 publications · 53 citations

    2

    h-index

  4. EM
    Eldar Maksymov

    Arizona State University, United States

    2 publications · 53 citations

    2

    h-index

  5. MB
    Marsha B. Keune

    University of Dayton, United States

    2 publications · 219 citations

    2

    h-index

1–5 of 112

Institutions

54

  1. University of Illinois Urbana-Champaign

    Urbana, United States

    4 h-index

    5 publications

    99 citations

  2. Arizona State University

    Tempe, United States

    4 h-index

    5 publications

    152 citations

  3. University of Alabama

    Tuscaloosa, United States

    3 h-index

    4 publications

    314 citations

  4. University of Wisconsin–Madison

    Madison, United States

    3 h-index

    3 publications

    390 citations

  5. University of North Texas

    Denton, United States

    2 h-index

    2 publications

    49 citations

  6. University of Massachusetts Amherst

    Amherst Center, United States

    2 h-index

    3 publications

    229 citations

  7. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    4 publications

    106 citations

  8. Rider University

    Lawrenceville, United States

    2 h-index

    2 publications

    260 citations

1–8 of 54

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 238 citations

    6

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 5 publications · 739 citations

    5

    h-index

  3. Contemporary Accounting Research

    CAR · 4 publications · 304 citations

    4

    h-index

  4. Journal of accountancy online/Journal of accountancy

    JofA · 4 publications · 111 citations

    4

    h-index

  5. The Accounting Review

    3 publications · 337 citations

    3

    h-index

1–5