The determinants of accounting fraud tendency
نویسندگان
چکیده
منابع مشابه
Accounting Fraud and the Pricing of Corporate
We provide a method for modelling accounting distortions and their impact on the value of corporate liabilities. Our model is able to account for both small noise (estimate errors) and large mis-representations (deliberate fraud). Such a methodology is then applied to structural pricing models, in the spirit of Merton (1974). It turns out that accounting distortions may be a relevant factor in ...
متن کاملFinancial Accounting Fraud Detection Using Business Intelligence
The paper investigates the inherent problems of financial fraud detection and proposes a forensic accounting framework using business intelligence as a plausible means of addressing them. The paper adopts an empirical case study approach to present how business intelligence could be used effectively in the detection of financial accounting fraud. The proposed forensic accounting framework using...
متن کاملBig Five Audits and Accounting Fraud
Empirical studies of earnings management, audit pricing, and audit reporting provide extensive evidence that the Big Five public accounting firms are associated with higher quality financial statements (Francis 2004). Nevertheless, the recent high-profile financial reporting failures that roiled the U.S. capital markets cast doubt on whether this proposition remains valid. Indeed, many commenta...
متن کاملthe clustering and classification data mining techniques in insurance fraud detection:the case of iranian car insurance
با توجه به گسترش روز افزون تقلب در حوزه بیمه به خصوص در بخش بیمه اتومبیل و تبعات منفی آن برای شرکت های بیمه، به کارگیری روش های مناسب و کارآمد به منظور شناسایی و کشف تقلب در این حوزه امری ضروری است. درک الگوی موجود در داده های مربوط به مطالبات گزارش شده گذشته می تواند در کشف واقعی یا غیرواقعی بودن ادعای خسارت، مفید باشد. یکی از متداول ترین و پرکاربردترین راه های کشف الگوی داده ها استفاده از ر...
The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula
INTRODUCTION The 2008 Report to the Nation issued by the Association of Certified Fraud Examiners indicated that U.S. organizations lose almost 7 percent of their revenue to fraud, and that the Gross Domestic Product (GDP)-based annual fraud estimate for the United States alone was $994 billion (ACFE, 2008). Of course, we all now recognize that the scourge of fraud is a global phenomenon that e...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Indonesian Accounting Review
سال: 2017
ISSN: 2302-822X,2086-3802
DOI: 10.14414/tiar.v6i1.857