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Keywords: Fraud indicators
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2024) 31 (2): 311–321.
Published: 07 July 2023
... the presence of 16 fraud indicators. The purpose of this study is to establish whether investors and other stakeholders can detect and identify financial statement fraud using these characteristics in an analysis of a company’s annual report. Design/methodology/approach This study analyses a financial...
