Articlehybrid2013

Detection of Fraud in Financial Statements: French Companies as a Case Study

Ines Amara · Anis Ben Amar · Anis Jarboui

73 citations0/0 files storedInternational Journal of Academic Research in Accounting Finance and Management Sciences

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Benford’s Law and Fraud Detection

Abstract

Abstract The objective of this research is to test the impact of the "Fraud Triangle " elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of logistic regression, this study shows that the performance issue exerted on the manager is a factor of pressure leading to commit fraud in the financial statements. However, factors related to financial difficulties (debt, liquidity) and the size of auditing firm are not associated with the detection of fraud.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators 2004Audit Committee Characteristics and Restatements 2005Corporate Governance and Accounting Scandals 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1999The Detection of Earnings Manipulation

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