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Preventing the unpleasant : fraudulent financial statement detection using financial ratios
Pazarskis, Michail; Lazos, Grigorios; Koutoupis, Andreas G. - In: The journal of operational risk 17 (2022) 1, pp. 33-50
Persistent link: https://www.econbiz.de/10014546245
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Detecting fraud in Chinese listed company balance sheets
Wei, Yi; Chen, Jianguo; Wirth, Carolyn - In: Pacific accounting review 29 (2017) 3, pp. 356-379
Persistent link: https://www.econbiz.de/10011759238
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Can investors detect fraud using financial statements : an exploratory study
Guan, Liming; Kaminski, Kathleen A.; Wetzel, T. Sterling - In: Envisioning a new accountability, (pp. 17-34). 2008
Persistent link: https://www.econbiz.de/10003732648
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An analysis of financial statement manipulation among listed manufacturing and trading firms in Ghana
Anning, Asafo Adjei; Adusei, Michael - In: Journal of African business 23 (2022) 1, pp. 165-179
Persistent link: https://www.econbiz.de/10012821574
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Comparison of liquidity based and financial performance based indicators in financial analysis
Pustylnick, Igor - In: Oeconomia Copernicana 8 (2017) 1, pp. 83-97
Persistent link: https://www.econbiz.de/10012228787
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Bayesian fraud risk formula for financial statement audits
Srivastava, Rajendra P.; Mock, Theodore J.; Turner, Jerry L. - In: Abacus : a journal of accounting, finance and business … 45 (2009) 1, pp. 66-87
Persistent link: https://www.econbiz.de/10003822704
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Detection and prediction of managerial fraud in the financial statements of Tunisian banks
Boumediene, Salem Lotfi - In: Accounting & taxation : AT 6 (2014) 2, pp. 1-10
Persistent link: https://www.econbiz.de/10010510273
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Using ants to detect fraudulent financial statements
Katsis, Christos D.; Goletsis, Yorgos; Boufounou, … - In: Journal of applied finance & banking 2 (2012) 6, pp. 73-81
Fraudulent financial reporting is a matter of great social and economic concern. Managers may distort financial statements so as to present their companies more favorably to investors or creditors. On the other hand, auditors are the ones who are expected to identify fraudulent financial...
Persistent link: https://www.econbiz.de/10009741553
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Braha, Medina; Prenaj, Vlora - In: Analele Universitătii Dunărea de Jos Galaţi 25 (2019) 1, pp. 5-11
Persistent link: https://www.econbiz.de/10012285121
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Prenaj, Vlora; Braha, Medina - In: Mokslo darbai / Vilniaus Universitetas 98 (2019) 1, pp. 124-134
external auditors consider the potential risk of errors and fraud as being high, that they have aversive attitudes against … errors and fraud, and that there exists for them a negative relationship between errors, fraud and financial reporting. Also …, the quality of external audit positively affects the detection of fraud and anomalies within financial statements. …
Persistent link: https://www.econbiz.de/10012264741