Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-33
Recently, South Africa has suffered from several large financial statement frauds. To assist stakeholders in identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in South Africa. The study also explored similarities in...
