{"id":"https://openalex.org/W1921433343","doi":null,"title":"Financial Reporting Fraud: Are Standards\u2019 Setters and External Auditors Doing Enough?","display_name":"Financial Reporting Fraud: Are Standards\u2019 Setters and External Auditors Doing Enough?","publication_year":2012,"publication_date":"2012-10-22","ids":{"openalex":"https://openalex.org/W1921433343","mag":"1921433343"},"language":"en","primary_location":{"id":"pmh:oai:nectar.northampton.ac.uk:4563","doi":null,"is_oa":true,"landing_page_url":"https://nectar.northampton.ac.uk/id/eprint/4563/1/Kassem20124563.pdf","pdf_url":"http://nectar.northampton.ac.uk/4563/1/Kassem20124563.pdf","source":{"id":"https://openalex.org/S4377196393","display_name":"NECTAR - Northampton Electronic Collection of Thesis and Research (University of Northampton)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I35870678","host_organization_name":"University of Northampton","host_organization_lineage":["https://openalex.org/I35870678"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://nectar.northampton.ac.uk/4563/1/Kassem20124563.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Rasha Kassem","orcid":"https://orcid.org/0000-0002-6747-8127","observed_orcids":["https://orcid.org/0000-0002-6747-8127"]},"institutions":[{"id":"https://openalex.org/I143804889","display_name":"Loughborough University","ror":"https://ror.org/04vg4w365","country_code":"GB","type":"education","lineage":["https://openalex.org/I143804889"]},{"id":"https://openalex.org/I35870678","display_name":"University of Northampton","ror":"https://ror.org/04jp2hx10","country_code":"GB","type":"education","lineage":["https://openalex.org/I35870678"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Rasha Kassem","raw_affiliation_strings":["University of Northampton","Loughborough University"],"raw_orcid":"https://orcid.org/0000-0002-6747-8127","affiliations":[{"raw_affiliation_string":"University of Northampton","institution_ids":["https://openalex.org/I35870678"]},{"raw_affiliation_string":"Loughborough University","institution_ids":["https://openalex.org/I143804889"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029539628","display_name":"Andrew W. Higson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I143804889","display_name":"Loughborough University","ror":"https://ror.org/04vg4w365","country_code":"GB","type":"education","lineage":["https://openalex.org/I143804889"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Andrew Higson","raw_affiliation_strings":["Loughborough University ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Loughborough University ,","institution_ids":["https://openalex.org/I143804889"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3908,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.88361981,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9883000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9883000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.010400000028312206,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.9190000295639038},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.8370000123977661},{"id":"https://openalex.org/keywords/audit-expectation-gap","display_name":"audit expectation gap","score":0.8209999799728394},{"id":"https://openalex.org/keywords/external-auditors","display_name":"external auditors","score":0.7289999723434448},{"id":"https://openalex.org/keywords/auditing-standards","display_name":"auditing standards","score":0.9190000295639038},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.7580000162124634},{"id":"https://openalex.org/keywords/enron-scandal","display_name":"Enron scandal","score":0.6940000057220459},{"id":"https://openalex.org/keywords/worldcom-scandal","display_name":"WorldCom scandal","score":0.9120000004768372},{"id":"https://openalex.org/keywords/investor-protection","display_name":"investor protection","score":0.5699999928474426}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.822946310043335},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7432844638824463},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7323599457740784},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5742448568344116},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.35325193405151367},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2755565345287323}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:nectar.northampton.ac.uk:4563","doi":null,"is_oa":true,"landing_page_url":"https://nectar.northampton.ac.uk/id/eprint/4563/1/Kassem20124563.pdf","pdf_url":"http://nectar.northampton.ac.uk/4563/1/Kassem20124563.pdf","source":{"id":"https://openalex.org/S4377196393","display_name":"NECTAR - Northampton Electronic Collection of Thesis and Research (University of Northampton)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I35870678","host_organization_name":"University of Northampton","host_organization_lineage":["https://openalex.org/I35870678"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"mag:1921433343","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2343625","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:nectar.northampton.ac.uk:10759","doi":null,"is_oa":false,"landing_page_url":"http://nectar.northampton.ac.uk/10759/","pdf_url":null,"source":{"id":"https://openalex.org/S4377196393","display_name":"NECTAR - Northampton Electronic Collection of Thesis and Research (University of Northampton)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I35870678","host_organization_name":"University of Northampton","host_organization_lineage":["https://openalex.org/I35870678"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":{"id":"pmh:oai:nectar.northampton.ac.uk:4563","doi":null,"is_oa":true,"landing_page_url":"https://nectar.northampton.ac.uk/id/eprint/4563/1/Kassem20124563.pdf","pdf_url":"http://nectar.northampton.ac.uk/4563/1/Kassem20124563.pdf","source":{"id":"https://openalex.org/S4377196393","display_name":"NECTAR - Northampton Electronic Collection of Thesis and Research (University of Northampton)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I35870678","host_organization_name":"University of Northampton","host_organization_lineage":["https://openalex.org/I35870678"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1921433343.pdf","grobid_xml":"https://content.openalex.org/works/W1921433343.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7066178593","https://openalex.org/W7202392148","https://openalex.org/W407479748","https://openalex.org/W2292822498","https://openalex.org/W2920505976","https://openalex.org/W4410991699","https://openalex.org/W7111043331","https://openalex.org/W2074614295","https://openalex.org/W1897692611","https://openalex.org/W2196779130"],"abstract_inverted_index":{"Following":[0],"the":[1,28,49,89,92,100,110],"fraud":[2,15,40,55,115],"scandals":[3],"in":[4,16,22,52,112,129],"large":[5],"companies":[6],"like":[7],"Enron,":[8],"WorldCom,":[9],"and":[10,18,25,75,96,105,126],"Xerox,":[11],"investors\u2019":[12],"concern":[13],"about":[14],"general":[17],"fraudulent":[19],"financial":[20],"reporting":[21],"particular":[23],"increased":[24],"is":[26,46],"on":[27],"rise.":[29],"In":[30],"response":[31],"to":[32,54,108,114,124,132],"these":[33,60],"concerns,":[34],"auditing":[35],"standards":[36,41],"setters":[37,104],"have":[38,43],"issued":[39],"that":[42,66],"expanded":[44],"what":[45],"required":[47],"of":[48,59,102,122],"external":[50,76,106,127],"auditors":[51,107,128],"relation":[53,113],"detection.":[56,116],"However,":[57],"regardless":[58],"efforts,":[61],"academic":[62],"research":[63],"studies":[64],"indicate":[65],"more":[67],"efforts":[68,101],"are":[69],"still":[70],"needed":[71],"from":[72],"audit":[73,93],"regulators":[74,125],"auditors.":[77],"The":[78,117],"current":[79],"paper":[80,118],"provides":[81,119],"insights":[82],"into":[83],"two":[84],"areas.":[85],"Firstly,":[86],"it":[87,98],"explores":[88],"reasons":[90],"behind":[91],"expectation":[94],"gap,":[95],"secondly,":[97],"assesses":[99],"standards\u2019":[103],"narrow":[109],"gap":[111],"a":[120],"set":[121],"recommendations":[123],"an":[130],"effort":[131],"fight":[133],"fraud.":[134]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":5},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}
