School of Accountancy Faculty Publications and Presentations

Internal Characteristics That May Influence Fraud Detection: An Extension of Dinapoli

Document Type

Article

Publication Date

Fall 2024

Abstract

This study examines the management and employee red flags established by the Office of the State Comptroller in the State of New York. While previous studies included red flag investigations for external auditors, this study incorporates the insufficiently researched characteristics of management and employees that signify a higher risk of fraud or error. Findings conclude external auditing experience and certain certifications substantially increase the effectiveness of management and employees in detecting fraud.

Comments

Copyright the author.

https://perma.cc/935S-SJ85

First Page

53

Last Page

65

Publication Title

Journal of Business and Accounting

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