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

@inproceedings{Koornhof2000RedFA,
  title={Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders},
  author={Carolina Koornhof},
  year={2000}
}
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… CONTINUE READING

Tables from this paper.

References

Publications referenced by this paper.
SHOWING 1-10 OF 27 REFERENCES

Red-flagging management fraud: A validation

W. S. Albrecht, M. B. Romney
  • Advances in Accounting,
  • 1986
VIEW 6 EXCERPTS
HIGHLY INFLUENTIAL

An interdisciplinary approach to the study of management fraud

M. Uretsky
  • Management fraud: Detection and Deterrence,
  • 1980
VIEW 4 EXCERPTS
HIGHLY INFLUENTIAL

Corporate finance reporting at the cross-roads

T. A. Lee
  • The Accountant’s Magazine,
  • 1987
VIEW 3 EXCERPTS
HIGHLY INFLUENTIAL

Is integrity losing out to illusion

J. Searfoss
  • Accounting and Business,
  • 1999
VIEW 1 EXCERPT

The failure of the audit function in managing risk

N. R. Wenzelburger
  • Speech delivered at the National Conference of the Institute of Internal Auditors,
  • 1999
VIEW 1 EXCERPT

The failure of the audit function in managing risk , Speech delivered at the National Conference of the Institute of Internal Auditors , 31 August 1999 at Sandton Sun Hotel , Sandton , Jhb

H. I. Wolk, J. R. Francis, M. G. Tearney
  • 1999

Fraud examination for managers and auditors, Viesca Books, Austin

J. C. Robertson
  • 1997
VIEW 1 EXCERPT