（2004）Detecting Fraudulent Financial Reporting：Teaching the “Watchdog” New Tricks.pdfVIP

Department of Accounting Working Paper Series Detecting Fraudulent Financial Reporting: Teaching the ‘Watchdog’ New Tricks by Nikki Bourke and Karen Van Peursem Number 79 September 2004 The Working Paper Series is published by the Department of Accounting, University of Waikato, and is intended to provide staff, visitors and postgraduate students with a forum for publishing developing research. The opinions expressed in the various papers in the Series are those of the author(s) and are not necessarily endorsed by the Department. Working Papers are preliminary in nature; their purpose is to stimulate discussion and comment, and any feedback from readers would be welcomed by the author(s). Correspondence concerning the submission of manuscripts and the receipt of copy may be addressed to: The Editor - Working Paper Series Department of Accounting University of Waikato Private Bag 3105 Hamilton, New Zealand Fax: 0064 (0)7 838 4332 Correspondence concerning the reproduction of, or comment on, any part of a Paper should be addressed to the author(s) concerned. ISSN 1173-7182 DETECTING FRAUDULENT FINANCIAL REPORTING: TEACHING THE ‘WATCHDOG ’ NEW TRICKS Nikki Bourke and Karen Van Peursem Department of Accounting University of Waikato kvp@waikato.ac.nz ABSTRACT