Title :
Detection of financial statement fraud: Is accrual really useful as an early warning indicator?
Author_Institution :
Financial Technol. Res. Inst. Inc., Tokyo, Japan
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;
Conference_Titel :
Intelligence and Security Informatics (ISI), 2015 IEEE International Conference on
Conference_Location :
Baltimore, MD
Print_ISBN :
978-1-4799-9888-3
DOI :
10.1109/ISI.2015.7165971
