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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction


Author(s): Wm. Dennis Huber, James A. DiGabriele

Citation: Wm. Dennis Huber, James A. DiGabriele, (2021) "Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction," Journal of Accounting and Finance, Vol. 21, Iss. 4, pp. 30-41

Article Type: Research paper

Publisher: North American Business Press

Abstract:

There have been many advances in recent years in accounting literature that focus on theories for detecting the occurrence of corporate financial statement fraud. Many tools and methods have been developed to detect the occurrence of corporate financial statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there is also within the accounting literature a stream of research that focuses on theories and models attempting to predict the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why those theories and models fail to predict the occurrence of corporate financial statement fraud.