skip to main content
Idioma:

Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders

Koornhof, C ; du Plessis, D

Meditari : Research Journal of the School of Accounting Sciences, 2000-04, Vol.8 (1), p.69-93 [Periódico revisado por pares]

Pretoria: MCB UP Ltd

Texto completo disponível

Citações Citado por
  • Título:
    Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders
  • Autor: Koornhof, C ; du Plessis, D
  • Assuntos: Accounting ; Accounting procedures ; Appointments & personnel changes ; Audit risk ; Audited financial statements ; Auditing ; Auditing profession ; Auditors ; Bank fraud ; Creative accounting ; Exposure drafts ; Financial reporting ; Financial statement fraud ; Financial statements ; Fraud ; Fraud prevention ; Generally Accepted Accounting Practice ; Investments ; Questionnaires ; Red flags ; Studies
  • É parte de: Meditari : Research Journal of the School of Accounting Sciences, 2000-04, Vol.8 (1), p.69-93
  • Notas: istex:111DB54BE1F3E9BF62DFC5644FFA99BDD5169F88
    ark:/67375/4W2-VS3GGK3C-7
    href:10222529200000005.pdf
    original-pdf:5810080105.pdf
    filenameID:5810080105
  • Descrição: There is increasing international concern about the escalation of fraud and, in particular, financial statement fraud. Detecting financial statement fraud and proving such fraud remains an elusive goal. Red flagging is an early warning system that has been used by auditors to determine the probability of financial statement fraud. The purpose of this research project was to survey investors and lenders in South Africa on their use of red flags and to obtain their opinions on the relative importance of individual red flags. A questionnaire was sent to banks that are registered with the Registrar of Banks (representative of lenders) and to portfolio managers registered with the Financial Services Board (representative of investors). The research findings indicate that lenders and investors in South Africa appear to be aware of the benefits of red flagging as an early warning system. A structured approach (questionnaires checklists) in using them is to be lacking at present. Respondents rated all red flags in the questionnaire as being important. No distinction was discernable among the different categories that were based on the nature of red flags.
  • Editor: Pretoria: MCB UP Ltd
  • Idioma: Inglês;Africâner
Voltar para lista de resultados
Resultado  1 AvançarIr para próxima página

  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

Buscando em bases de dados remotas. Favor aguardar.