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Cooking the Books Using Different Ingredients: An Examination of Earnings Frauds That Also Involve Misreported Cash Flows

https://doi.org/10.2139/ssrn.3591493
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4/4 checkable references clean · checked 2026-07-30

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

2 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 4 checked references that resolve
resolves10.2139/ssrn.2670703
Detecting Accounting Frauds in Publicly Traded U.S. Firms: New Perspective and New Method
resolves10.1111/1475-679X.12292
Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach
resolves10.1016/s0278-4254(97)00023-9
Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance
resolves10.1111/j.1911-3846.2012.01174.x
Business Strategy, Financial Reporting Irregularities, and Audit Effort
The 2 references without a DOI — listed, not checked
no DOI — not checkedAuditor's investigation finds 70% of sales at Lernout & Hauspie unit were fake
no DOI — not checkedref6
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