Finance & Investing · Accounting & Financial Statements

Accounting Fraud Detection

A topic within Accounting & Financial Statements, itself one of 11 topics in that field and part of Finance & Investing.

Reading on Accounting Fraud Detection

2 works

Report2010

Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S. Public Companies

Committee of Sponsoring Organizations of the Treadway Commission

Analyses every SEC fraud enforcement action against a public company over a decade and finds the same small set of techniques recurring — fictitious revenue and overstated assets chief among them — usually with the CEO personally involved.

Finance & Investing · Accounting & Financial Statements

FreeIntermediate

Paper1999

The Detection of Earnings Manipulation

Messod D. Beneish

Builds an eight-variable model from public financial statement data alone that flags likely earnings manipulators before their fraud becomes public, and shows it would have identified most of the well-known manipulators of its period ahead of discovery.

Finance & Investing · Accounting & Financial Statements

PaidAdvanced

Reading on Accounting Fraud Detection

Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S. Public Companies

The Detection of Earnings Manipulation

Other topics in Accounting & Financial Statements