Construct · 1 fields · 1 citations

financial statement fraud: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Forensic accounting

intentional material misstatement of financial statements, studied through firms subject to SEC enforcement actions.

In forensic accounting, financial statement fraud refers to intentional material misstatement of financial statements, studied through firms subject to SEC enforcement actions. This meaning comes from Dechow (1996) in Contemporary Accounting Research.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how financial statement fraud sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

fraud risk assessment1 fields · 1 citationsanchor · a standalone construct materiality5 fields · 11 citationsjingle · one word, five constructs subject3 fields · 4 citationsjingle · one word, three constructs

References

Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research, 13(1), 1-36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct