Using Nonfinancial Measures to Assess Fraud Risk

By Joseph F. Brazel, Keith L. Jones, Mark F. Zimbelman. 2009

306 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/8ad1f8e65294c01b51c7f73c674ec6a78849971c

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Citations in the corpus

The Effects of an Auditor's Communication Mode and Professional Tone on Client Responses to Audit Inquiries (2017, background): “Brazel et al. suggest that anticipation of F2F review leads to stronger feelings of accountability and 5 In a study that investigates differences in investment decisions based on receiving a restatement announcement via video or text, Elliott et al. (2012) find that when a CEO offers an internal att”
The relation between earnings management and financial statement fraud (2011, methodology): “…eight significant predictors, we add five controls that are not examined by Fanning and Cogger (1998): Sales Growth (Beneish, 1999; Erickson et al., 2006), Current Discretionary Accruals (Beneish, 1999), Return on Assets (Brazel et al., 2009; Erickson et al., 2006), Total Assets, and Total Sales.”
Is the SEC captured? Evidence from comment-letter reviews (2017, methodology): “The former handles investigations of possible violations of federal securities laws, including violations of requirements for U.S. listed companies to provide financial reports in accordance with U.S. GAAP.”
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures (2011, background): “2007) and non-financial measures (Brazel et al. 2009) can provide important signals about the likelihood of managers intentionally misstating the financial statements; therefore, we believe the comprehensive nature of AGR contributes to its construct validity.”
Board Interlocks and Earnings Management Contagion (2013, unknown): “In addition, we include a non-financial indicator of earnings management, Abnormal Employee, in the regressions to complement the limitation of financial measures for the earnings management tendency (Brazel et al. 2009).”
Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability (2012, unknown): “4 It is more difficult to manipulate nonfinancial performance data in the short- or near-term than it would be to manipulate financial statement data (Brazel et al. 2008).”