Contributions and limitations of statistical methods used to identify financial statement fraud
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Jacobs Univ., School of Engineering and Science, Internat. Logistics, Systems Management
2010
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| Schriftenreihe: | Forschungsbeiträge zum strategischen Management
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| 245 | 1 | 0 | |a Contributions and limitations of statistical methods used to identify financial statement fraud |c Maria-Magdalena Stancioi. [Jacobs University Bremen] |
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| adam_text | Titel: Contributions and limitations of statistical methods used to identify financial statement fraud
Autor: Stancioi, Maria-Magdalena
Jahr: 2010
Table of Contents
LIST OF FIGURES.........................................................IX
LIST OF TABLES............................................................X
LIST OF ABBREVIATIONS.............................................XI
1 INTRODUCTION........................................................1
1.1 The Problem of Management Fraud in Public Companies...........1
1.1.1 Definition and Characteristics of Financial Statement
Fraud.................................................................................1
1.1.2 The Magnitude and Consequences of Financial
Statement Fraud...............................................................2
1.1.3 State of Research: Methods, Potential Indicators and
Levels of Analysis.............................................................3
1.2 Aims and Methodological Framework...........................................5
1.2.1 General Aim: Evaluation of Previously Applied Data
Analysis Techniques to Detect FSF.................................5
1.2.2 Research Aim: Individual Indicators as Possible
Predictors of Financial Statement Fraud.........................6
1.3 Research Outline and Structure.....................................................7
2 LITERATURE REVIEW: CONTRIBUTIONS AND
LIMITATIONS OF STATISTICAL METHODS
EMPLOYED IN DETECTING FRAUD AND THE
VARIABLES INCLUDED............................................8
2.1 Statistical Methods as a tool for detecting falsified financial
Statements (FFS).............................................................................8
2.2 Analysis of predictive Statistical methods employed in
assessing the likelihood of FFS.....................................................9
2.2.1 Discriminant Analysis (DA)....................................................9
2.2.2 Logistic Regression (LR)......................................................11
2.2.3 Multicriteria Decision Aid (MCDA).......................................12
2.3 Comparison of Discriminant Analysis, Logistic Regression
and Multicriteria Decision Aid used in identifying FSF...............14
3 PROPOSAL OF AN APPROACH WHICH CONSIDERS
NON-FINANCIAL MEASURES FOR IDENTIFYING THE
RISKOFFFS...........................................................15
3.1 Analysis of Non-financial Variables and Determinants Related
to Shareholder Value....................................................................15
3.2 Development of a Methodology that Uses Managers
Individual Characteristics as a Predictor of FFS.........................16
3.2.1 Demographic Characteristics.............................................17
3.2.1.1 Age....................................................................17
3.2.1.2 Experience........................................................18
3.2.1.3 Education..........................................................18
3.2.1.4 Gender..............................................................19
3.2.2 Psychological Characteristics.............................................19
3.2.2.1 Opportunistic Behaviour..................................19
3.2.2.2 Overconfidence................................................20
3.2.3 Situational Characteristics..................................................21
3.2.3.1 Empowerment..................................................21
3.2.3.2 Tenure...............................................................21
4 FINAL CONSIDERATIONS......................................23
4.1 Results and Critical Reflections...................................................23
4.2 Implications for Further Research...............................................24
4.3 Implications for Practice...............................................................25
5 CONCLUSION.........................................................26
TABLE OF REFERENCES.............................................27
APPENDIX ................................................................38
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| id | DE-604.BV039153547 |
| illustrated | Illustrated |
| indexdate | 2024-12-24T02:11:31Z |
| institution | BVB |
| isbn | 9783938786222 3938786221 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024171273 |
| oclc_num | 704864898 |
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| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XI, 48 Bl. graph. Darst. 30 cm |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Jacobs Univ., School of Engineering and Science, Internat. Logistics, Systems Management |
| record_format | marc |
| series | Forschungsbeiträge zum strategischen Management |
| series2 | Forschungsbeiträge zum strategischen Management |
| spellingShingle | Stancioi, Maria-Magdalena Contributions and limitations of statistical methods used to identify financial statement fraud Forschungsbeiträge zum strategischen Management Bilanzpolitik (DE-588)4129338-1 gnd Statistik (DE-588)4056995-0 gnd Betrug (DE-588)4006249-1 gnd |
| subject_GND | (DE-588)4129338-1 (DE-588)4056995-0 (DE-588)4006249-1 |
| title | Contributions and limitations of statistical methods used to identify financial statement fraud |
| title_auth | Contributions and limitations of statistical methods used to identify financial statement fraud |
| title_exact_search | Contributions and limitations of statistical methods used to identify financial statement fraud |
| title_full | Contributions and limitations of statistical methods used to identify financial statement fraud Maria-Magdalena Stancioi. [Jacobs University Bremen] |
| title_fullStr | Contributions and limitations of statistical methods used to identify financial statement fraud Maria-Magdalena Stancioi. [Jacobs University Bremen] |
| title_full_unstemmed | Contributions and limitations of statistical methods used to identify financial statement fraud Maria-Magdalena Stancioi. [Jacobs University Bremen] |
| title_short | Contributions and limitations of statistical methods used to identify financial statement fraud |
| title_sort | contributions and limitations of statistical methods used to identify financial statement fraud |
| topic | Bilanzpolitik (DE-588)4129338-1 gnd Statistik (DE-588)4056995-0 gnd Betrug (DE-588)4006249-1 gnd |
| topic_facet | Bilanzpolitik Statistik Betrug |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024171273&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV035268967 |
| work_keys_str_mv | AT stancioimariamagdalena contributionsandlimitationsofstatisticalmethodsusedtoidentifyfinancialstatementfraud |