Article2009

Fraud score analysis in emerging markets

55 citations0/0 files storedCross Cultural Management An International Journal

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

Abstract

Purpose The purpose of this research is to determine the likelihood of financial statement manipulations in companies throughout a variety of emerging market countries and compare this potential wirh that of firms within the USA. Design/methodology/approach The authors utilize the Fraud Score Model, as set forth by Dechow et al., to determine the likelihood of financial statement manipulations. By adjusting their model to work in an international setting, the authors are able to study nine industries across 23 countries, including the USA. Findings The results vary from industry to industry, with some countries performing extremely well in one industry, only to prove remarkably risky in the next. Originality/value The findings may be used by a variety of market participants, especially investors, to determine the risk levels of potential foreign investments. Therefore, this research can help lead to a more overall efficient placement of global capital.

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References

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997Earnings management to avoid earnings decreases and losses 2008International Accounting Standards and Accounting Quality 1994Accounting choice in troubled companies 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance 2008The Post-American World 2003Causes, consequences, and deterence of financial statement fraud 1998Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.

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2015Corporate frauds in India – perceptions and emerging issues 2021The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report 2021Scoring the financial distress and the financial statement fraud of Garuda Indonesia with «DDCC» as the financial solutions 2020Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia

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