identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in …

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon …

show that earnings management is commonly used in firms who commit accounting fraud broadly not just those using earnings … expectations is discretionary accruals. Fraud and discretionary accruals has been studied in the past but confined in very specific …. First, literature provides ample evidence that companies who managed earnings illegally resulting in fraud, did so using …

Tax avoidance is one of the most frequent reasons for which companies tend to resort to creative accounting techniques … Accruals to Total Assets) are significantly influencing the probability to commit fraud. The developed model is validated with … only 10% of the non-fraud companies being mistakenly considered as fraud based on our model and vice versa. …