Accounting Fraud: an estimation of detection probability
Financial statement fraud (FSF) is costly for investors and can damage the credibility of the audit profession. To prevent and detect fraud, it is helpful to know its causes. The binary choice models (e.g. logit and probit) commonly used in the extant literature, however, fail to account for u...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fundação Escola de Comércio Álvares Penteado
2014-12-01
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| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | http://rbgn.fecap.br/RBGN/article/view/1555 |