DocumentCode
725741
Title
Detection of financial statement fraud: Is accrual really useful as an early warning indicator?
Author
Oshiro, Naoto
Author_Institution
Financial Technol. Res. Inst. Inc., Tokyo, Japan
fYear
2015
fDate
27-29 May 2015
Firstpage
189
Lastpage
189
Abstract
This paper provides the first evidence, using listed Japanese companies, that information in accruals has become more helpful as an early warning indicator of Financial Statement Fraud when they are appropriately preprocessed.
Keywords
financial management; fraud; accrual; early warning indicator; financial statement fraud detection; listed Japanese companies; Accuracy; Analytical models; Companies; Data models; Industries; Oscillators; Software; Accruals; Detection; Financial Statement Fraud;
fLanguage
English
Publisher
ieee
Conference_Titel
Intelligence and Security Informatics (ISI), 2015 IEEE International Conference on
Conference_Location
Baltimore, MD
Print_ISBN
978-1-4799-9888-3
Type
conf
DOI
10.1109/ISI.2015.7165971
Filename
7165971
Link To Document