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Predictability of financial statements fraud-risk using Benford's Law

Rad, Mehdi; Amiri, Ali; Ranjbar, Mohammad Hussein; … - In: Cogent economics & finance 9 (2021) 1, pp. 1-27

The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford's Law on the Tehran Stock Exchange. Therefore, based on financial fraud detection criteria, a sample of 50 companies was extracted that 25 companies had fraud-risk in...

Persistent link: https://www.econbiz.de/10013183842

CEO profile and earnings quality

Tri Tri Nguyen; Chau Minh Duong; Narendran, Sunitha - In: Review of quantitative finance and accounting 56 (2021) 3, pp. 987-1025

Persistent link: https://www.econbiz.de/10012498615

Reading Russian tea leaves : assessing the quality of bank financial statements with the Benford distribution

Davydov, Denis; Swidler, Steven Mark - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-20

Persistent link: https://www.econbiz.de/10011644602

Does the board of directors as Fat Cats exert more earnings management? : evidence from Benford's law

Lin, Fengyi; Lin, Li-Jung; Yeh, Chin-Chen; Wang, Teng-Shih - In: The quarterly review of economics and finance : journal … 68 (2018), pp. 158-170

Persistent link: https://www.econbiz.de/10012034531

Benford's Law and the effects of the Korean financial reforms on cosmetic earnings management

Lacina, Michael; Lee, Buryung Brian; Kim, Dong Wuk - In: Journal of international accounting auditing & taxation 30 (2018), pp. 2-17

Persistent link: https://www.econbiz.de/10011858746

A case study in fraud prevention : Charlene Corley

Harris, Peter; Teplisky, Fay - In: Review of business & finance studies : RBFS 9 (2018) 1, pp. 39-51

Persistent link: https://www.econbiz.de/10011865293

Management of revenue and earnings in Korean firms influenced by cognitive reference points

Lacina, Michael; Lee, Buryung Brian; Kim, Dong Wuk - In: Review of Pacific Basin financial markets and policies 21 (2018) 2, pp. 1-36

Persistent link: https://www.econbiz.de/10011865609

A benford analysis of national collegiate athletic association division I finance data

Jones, Willis A. - In: Journal of sports economics 21 (2020) 3, pp. 234-255

Persistent link: https://www.econbiz.de/10012181881

Abiding by the law? : using benford’s law to examine the accuracy of nonprofit financial reports

Qu, Heng; Steinberg, Richard; Burger, Ronelle - In: Nonprofit and voluntary sector quarterly : journal of … 49 (2020) 3, pp. 548-570

Persistent link: https://www.econbiz.de/10012215998

How accurate are financial reports of british charities?

Dang, Canh Thien; Owens, Trudy - 2016

The demand for transparency and reliability of information from nonprofit organisations has surged as stakeholders increasingly use nonprofit financial information for contracting and regulating decisions. Contrary to previous studies, we theoretically show that attempts to enhance the...

Persistent link: https://www.econbiz.de/10011753759