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Can financial ratios detect fraudulent financial reporting?

Author

Listed:
  • Kathleen A. Kaminski
  • T. Sterling Wetzel
  • Liming Guan

Abstract

Keywords: Auditing, Financial reporting, Fraud

Suggested Citation

  • Kathleen A. Kaminski & T. Sterling Wetzel & Liming Guan, 2004. "Can financial ratios detect fraudulent financial reporting?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 19(1), pages 15-28, January.
    • Handle: RePEc:eme:majpps:02686900410509802
    DOI: 10.1108/02686900410509802
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    Citations

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    Cited by:

    1. Sonika Gupta & Sushil Kumar Mehta, 2024. "Data Mining-based Financial Statement Fraud Detection: Systematic Literature Review and Meta-analysis to Estimate Data Sample Mapping of Fraudulent Companies Against Non-fraudulent Companies," Global Business Review, International Management Institute, vol. 25(5), pages 1290-1313, October.
    2. Cebi, Selcuk & Karakurt, Necip Fazıl & Kurtulus, Erkan & Tokgoz, Bunyamin, 2024. "Development of a decision support system for client acceptance in independent audit process," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    3. Sonika Gupta & Sushil Kumar Mehta, 2024. "Feature Selection for Dimension Reduction of Financial Data for Detection of Financial Statement Frauds in Context to Indian Companies," Global Business Review, International Management Institute, vol. 25(2), pages 323-348, April.
    4. Elias Zavitsanos & Dimitris Mavroeidis & Konstantinos Bougiatiotis & Eirini Spyropoulou & Lefteris Loukas & Georgios Paliouras, 2023. "Financial misstatement detection: a realistic evaluation," Papers 2305.17457, arXiv.org.

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