{"id":"https://openalex.org/W2087663198","doi":"https://doi.org/10.1080/19393550801934331","title":"Current Trends in Fraud and its Detection","display_name":"Current Trends in Fraud and its Detection","publication_year":2008,"publication_date":"2008-03-24","ids":{"openalex":"https://openalex.org/W2087663198","doi":"https://doi.org/10.1080/19393550801934331","mag":"2087663198"},"language":"en","primary_location":{"id":"doi:10.1080/19393550801934331","is_oa":false,"landing_page_url":"https://doi.org/10.1080/19393550801934331","pdf_url":null,"source":{"id":"https://openalex.org/S39280739","display_name":"Information Security Journal A Global Perspective","issn_l":"1939-3547","issn":["1939-3547","1939-3555"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Security Journal: A Global Perspective","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010113937","display_name":"W. Steve Albrecht","orcid":null},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"W. Steve Albrecht","raw_affiliation_strings":["Marriott School of Management , Brigham Young University , Provo, UT, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Marriott School of Management , Brigham Young University , Provo, UT, USA","institution_ids":["https://openalex.org/I100005738"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004499720","display_name":"Chad Albrecht","orcid":null},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]},{"id":"https://openalex.org/I121980950","display_name":"Utah State University","ror":"https://ror.org/00h6set76","country_code":"US","type":"education","lineage":["https://openalex.org/I121980950"]},{"id":"https://openalex.org/I165638839","display_name":"Huntsman (United States)","ror":"https://ror.org/02d814r78","country_code":"US","type":"company","lineage":["https://openalex.org/I165638839"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Chad Albrecht","raw_affiliation_strings":["Jon Huntsman School of Business , Utah State University , Logan, UT, USA","Marriott School of Management , Brigham Young University , Provo, UT, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jon Huntsman School of Business , Utah State University , Logan, UT, USA","institution_ids":["https://openalex.org/I121980950","https://openalex.org/I165638839"]},{"raw_affiliation_string":"Marriott School of Management , Brigham Young University , Provo, UT, USA","institution_ids":["https://openalex.org/I100005738"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069803653","display_name":"Conan Albrecht","orcid":null},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]},{"id":"https://openalex.org/I165638839","display_name":"Huntsman (United States)","ror":"https://ror.org/02d814r78","country_code":"US","type":"company","lineage":["https://openalex.org/I165638839"]},{"id":"https://openalex.org/I121980950","display_name":"Utah State University","ror":"https://ror.org/00h6set76","country_code":"US","type":"education","lineage":["https://openalex.org/I121980950"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Conan C. Albrecht","raw_affiliation_strings":["Jon Huntsman School of Business , Utah State University , Logan, UT, USA","Marriott School of Management , Brigham Young University , Provo, UT, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jon Huntsman School of Business , Utah State University , Logan, UT, USA","institution_ids":["https://openalex.org/I121980950","https://openalex.org/I165638839"]},{"raw_affiliation_string":"Marriott School of Management , Brigham Young University , Provo, UT, USA","institution_ids":["https://openalex.org/I100005738"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5010113937"],"corresponding_institution_ids":["https://openalex.org/I100005738"],"apc_list":null,"apc_paid":null,"fwci":5.0237,"has_fulltext":false,"cited_by_count":165,"citation_normalized_percentile":{"value":0.95624378,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":100},"biblio":{"volume":"17","issue":"1","first_page":"2","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9706000089645386,"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":0.9706000089645386,"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/T12394","display_name":"Insurance and Financial Risk Management","score":0.923799991607666,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14112","display_name":"Economic, financial, and policy analysis","score":0.9021000266075134,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement","display_name":"Financial statement","score":0.8127681016921997},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.8060301542282104},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7212600708007812},{"id":"https://openalex.org/keywords/statement","display_name":"Statement (logic)","score":0.6968485116958618},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5951295495033264},{"id":"https://openalex.org/keywords/financial-fraud","display_name":"Financial fraud","score":0.41485926508903503},{"id":"https://openalex.org/keywords/securities-fraud","display_name":"Securities fraud","score":0.41176512837409973},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.2613239288330078},{"id":"https://openalex.org/keywords/law","display_name":"Law","score":0.24944564700126648}],"concepts":[{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.8127681016921997},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8060301542282104},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7212600708007812},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.6968485116958618},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5951295495033264},{"id":"https://openalex.org/C2985140798","wikidata":"https://www.wikidata.org/wiki/Q28813","display_name":"Financial fraud","level":2,"score":0.41485926508903503},{"id":"https://openalex.org/C2776801101","wikidata":"https://www.wikidata.org/wiki/Q4570975","display_name":"Securities fraud","level":3,"score":0.41176512837409973},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2613239288330078},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.24944564700126648},{"id":"https://openalex.org/C2778272461","wikidata":"https://www.wikidata.org/wiki/Q190752","display_name":"Supreme court","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/19393550801934331","is_oa":false,"landing_page_url":"https://doi.org/10.1080/19393550801934331","pdf_url":null,"source":{"id":"https://openalex.org/S39280739","display_name":"Information Security Journal A Global Perspective","issn_l":"1939-3547","issn":["1939-3547","1939-3555"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Security Journal: A Global Perspective","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8100000023841858,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, Justice and strong institutions"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320321505","display_name":"Generalitat de Catalunya","ror":"https://ror.org/01bg62x04"},{"id":"https://openalex.org/F4320338080","display_name":"European Social Fund","ror":"https://ror.org/00k4n6c32"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2053514464","https://openalex.org/W2136543011","https://openalex.org/W2752617332","https://openalex.org/W4240738557"],"related_works":["https://openalex.org/W4296563266","https://openalex.org/W2352719938","https://openalex.org/W2175270820","https://openalex.org/W2275845836","https://openalex.org/W595463540","https://openalex.org/W4312322146","https://openalex.org/W3195589512","https://openalex.org/W1488115753","https://openalex.org/W2504985113","https://openalex.org/W4295338128"],"abstract_inverted_index":{"ABSTRACT":[0],"This":[1],"article":[2,19,40,74],"discusses":[3,21,75],"the":[4,10,15,22,51,55,65,73,95],"basic":[5],"nature":[6],"of":[7,14,24,54],"fraud,":[8],"including":[9,60],"major":[11,52],"accounting":[12],"scandals":[13],"last":[16],"decade.":[17],"The":[18,39],"also":[20],"role":[23],"auditors":[25,28],"and":[26,45,57,67,69,81],"if":[27],"should":[29],"be":[30],"held":[31],"liable":[32],"for":[33],"not":[34],"detecting":[35],"financial":[36,89],"statement":[37,90],"fraud.":[38],"examines":[41],"recent":[42],"standards,":[43,79],"rules,":[44,80],"acts":[46,82],"put":[47],"in":[48,94],"place":[49],"after":[50],"frauds":[53,91],"1990s":[56],"early":[58],"2000s,":[59],"Sarbanes-Oxley,":[61],"new":[62,78],"rules":[63],"by":[64],"NYSE":[66],"NASDAQ,":[68],"SAS":[70],"92.":[71],"Finally,":[72],"whether":[76],"these":[77],"will":[83],"have":[84],"an":[85],"impact":[86],"to":[87],"deter":[88],"from":[92],"occurring":[93],"future.":[96]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":16},{"year":2023,"cited_by_count":16},{"year":2022,"cited_by_count":19},{"year":2021,"cited_by_count":23},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":13},{"year":2018,"cited_by_count":9},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":10},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":5}],"updated_date":"2026-05-14T08:36:36.166977","created_date":"2025-10-10T00:00:00"}
