Construct · 1 fields · 1 citations

fraud risk assessment: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
fraud riskassessment1 CONSTRUCTFraud risk assessmentBELL · FORENSIC ACCOUNTING

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Forensic accounting

auditors' judgment of the likelihood of fraudulent financial reporting from risk factors, supported by a decision aid.

In forensic accounting, fraud risk assessment refers to auditors' judgment of the likelihood of fraudulent financial reporting from risk factors, supported by a decision aid. This meaning comes from Bell (2000) in AUDITING: A Journal of Practice & Theory.[1]

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Nearby constructs

financial statement fraud1 fields · 1 citationsanchor · a standalone constructjudgment2 fields · 4 citationsjingle · one word, two constructslikelihood3 fields · 3 citationsjingle · one word, three constructs

References

  1. Bell, T. B., & Carcello, J. V. (2000). A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. AUDITING: A Journal of Practice & Theory, 19(1), 169-184. https://doi.org/10.2308/aud.2000.19.1.169

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