Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality

Financial Statement Fraud Detection by Data Mining

-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...

Detecting evolutionary financial statement fraud

Available online 24 August 2010

Predicting financial statement fraud using fuzzy neural networks

Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...

Bayesian Fraud Risk Formula for Financial Statement Audits

The relationship between stock liquidity risk and financial information quality criteria in Tehran Stock Exchange

The current study aims to investigate the relationship between stock liquidity risk and financial information quality criteria (i.e. the timely dividends announcement, accruals quality and the percentage of profitability prediction error) of companies listed on the Tehran Stock Exchange. For this purpose, 148 cases of data from listed companies, collected from 2007 to 2012, were employed in ord...