Detection of Fraud in Financial Statements: French Companies as a Case Study
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2013, Vol 3, Issue 3
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.
Authors and Affiliations
Ines Amara, Anis Ben Amar
Keywords
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- EP ID EP115045
- DOI 10.6007/IJARAFMS/v3-i3/34
- Views 72
- Downloads 0
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