FRAUDULENTFINANCIALSTATEMEEvidencfreom StatemenotnAuditingStandardNo.99
The goals of this study are to empirically identify fraud risk factors and construct a model to predi~t the likelihood offinancial statement frauds based on SAS No. 99. Employing logistic regression on 143firms, this research finds thatfraud riskfactor proxies for Pressure-net profit/total assets-an...
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[Yogyakarta] : Universitas Gadjah Mada
2009
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