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JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS
Financial Statement Fraud Detection Using Ratio and Digital Analysis
Author(s): Maria L. Roxas
Citation: Maria L. Roxas, (2011) "Financial Statement Fraud Detection Using Ratio and Digital Analysis," Journal of Leadership, Accountability and Ethics, Vol. 8, Iss. 4, pp. 56 -66
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Financial statement fraud has had the most significant monetary impact on companies compared to the other categories of fraud. Over half of the financial statement frauds were committed through improper revenue recognition. According to a survey of 652 companies, revenue provides the greatest risk and impact to financial statements. The revenue recognition rules published by IFRS will not alleviate this concern. The purpose of this study is to analyze whether two analytical procedures described in fraud examination textbooks correctly identify known earnings manipulators.
