{"id":"https://openalex.org/W2129305867","doi":"https://doi.org/10.2139/ssrn.1718652","title":"Accounting Fraud Detection: Is it Possible to Quantify Undiscovered Cases?","display_name":"Accounting Fraud Detection: Is it Possible to Quantify Undiscovered Cases?","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W2129305867","doi":"https://doi.org/10.2139/ssrn.1718652","mag":"2129305867"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.1718652","doi":"https://doi.org/10.2139/ssrn.1718652","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1718652","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":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1718652","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5019130126","display_name":"Artur Filipe Ewald Wuerges","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4104125","display_name":"Universidade Federal de Santa Catarina","ror":"https://ror.org/041akq887","country_code":"BR","type":"education","lineage":["https://openalex.org/I4104125"]}],"countries":["BR"],"is_corresponding":true,"raw_author_name":"Artur Filipe Ewald Wuerges","raw_affiliation_strings":["Universidade Federal de Santa Catarina (UFSC), Campus Reitor Jo\u00e3o David Ferreira Lima, Bairro Trindade, Florianopolis, Santa Catarina 88040, Brazil","Universidade Federal de Santa Catarina (UFSC)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade Federal de Santa Catarina (UFSC), Campus Reitor Jo\u00e3o David Ferreira Lima, Bairro Trindade, Florianopolis, Santa Catarina 88040, Brazil","institution_ids":["https://openalex.org/I4104125"]},{"raw_affiliation_string":"Universidade Federal de Santa Catarina (UFSC)","institution_ids":["https://openalex.org/I4104125"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054510294","display_name":"Jos\u00e9 Alonso Borba","orcid":"https://orcid.org/0000-0001-6068-342X","observed_orcids":["https://orcid.org/0000-0001-6068-342X"]},"institutions":[{"id":"https://openalex.org/I4104125","display_name":"Universidade Federal de Santa Catarina","ror":"https://ror.org/041akq887","country_code":"BR","type":"education","lineage":["https://openalex.org/I4104125"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Jose Alonso Borba","raw_affiliation_strings":["Universidade Federal de Santa Catarina (UFSC) - Accounting Department, Campus Reitor Jo\u00e3o David Ferreira Lima, Bairro Trindade, Florianopolis, Santa Catarina 88040, Brazil","Universidade Federal de Santa Catarina (UFSC) - Accounting Department"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade Federal de Santa Catarina (UFSC) - Accounting Department, Campus Reitor Jo\u00e3o David Ferreira Lima, Bairro Trindade, Florianopolis, Santa Catarina 88040, Brazil","institution_ids":["https://openalex.org/I4104125"]},{"raw_affiliation_string":"Universidade Federal de Santa Catarina (UFSC) - Accounting Department","institution_ids":["https://openalex.org/I4104125"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5019130126"],"corresponding_institution_ids":["https://openalex.org/I4104125"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"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":0.9032999873161316,"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":0.9032999873161316,"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":0.06840000301599503,"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/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.017500000074505806,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.9399999976158142},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9539999961853027},{"id":"https://openalex.org/keywords/securities-and-exchange-commission","display_name":"Securities and Exchange Commission","score":0.7379999756813049},{"id":"https://openalex.org/keywords/fraud-triangle","display_name":"fraud triangle","score":0.9350000023841858},{"id":"https://openalex.org/keywords/financial-statement-misstatements","display_name":"financial misreporting","score":0.6420000195503235},{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.7760000228881836},{"id":"https://openalex.org/keywords/corporate-cash-holdings","display_name":"cash holdings","score":0.6119999885559082},{"id":"https://openalex.org/keywords/fixed-assets","display_name":"fixed assets","score":0.8880000114440918},{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.9380000233650208},{"id":"https://openalex.org/keywords/qualified-audit-reports","display_name":"qualified audit reports","score":0.7689999938011169},{"id":"https://openalex.org/keywords/us-firms","display_name":"US firms","score":0.4259999990463257}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5365092754364014},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4618391692638397}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.1718652","doi":"https://doi.org/10.2139/ssrn.1718652","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1718652","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":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1718652","doi":"https://doi.org/10.2139/ssrn.1718652","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1718652","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":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W84326864","https://openalex.org/W1543429635","https://openalex.org/W1904794870","https://openalex.org/W1966510486","https://openalex.org/W1970765503","https://openalex.org/W1972978214","https://openalex.org/W1973464501","https://openalex.org/W1986859285","https://openalex.org/W1988498668","https://openalex.org/W1995455337","https://openalex.org/W1999531150","https://openalex.org/W2000875084","https://openalex.org/W2021428285","https://openalex.org/W2022669701","https://openalex.org/W2023759668","https://openalex.org/W2031996488","https://openalex.org/W2053121708","https://openalex.org/W2069668348","https://openalex.org/W2079228007","https://openalex.org/W2084958887","https://openalex.org/W2085573882","https://openalex.org/W2095299437","https://openalex.org/W2096960067","https://openalex.org/W2108818539","https://openalex.org/W2109330890","https://openalex.org/W2116877194","https://openalex.org/W2124532504","https://openalex.org/W2130319872","https://openalex.org/W2143677888","https://openalex.org/W2148069037","https://openalex.org/W2149535930","https://openalex.org/W2152524130","https://openalex.org/W2156629401","https://openalex.org/W2167680465","https://openalex.org/W2257113089","https://openalex.org/W2268712472","https://openalex.org/W2752617332","https://openalex.org/W3121397842","https://openalex.org/W3121659120","https://openalex.org/W3122028149","https://openalex.org/W3123938212","https://openalex.org/W3125313247","https://openalex.org/W4210441187","https://openalex.org/W4249064595"],"related_works":["https://openalex.org/W2123351306","https://openalex.org/W3094032774","https://openalex.org/W7096180889","https://openalex.org/W2256409826","https://openalex.org/W4410490980","https://openalex.org/W7096006936","https://openalex.org/W4313500193","https://openalex.org/W2126659343","https://openalex.org/W4407995517","https://openalex.org/W2786391100"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2016-06-24T00:00:00"}
