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Fraudulent Financial Reporting Detection: Key Ratios Plus Corporate Governance Factors

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  • Hugh Grove
  • Elisabetta Basilico

Abstract

Prior research studies have examined the detection of fraudulent financial reporting using either financial ratios or nonfinancial factors relating to corporate governance. Are both types of factors relevant for such fraud detection? In this paper, we consider both types of factors, using experiences of fraudulent financial reporting companies as a learning opportunity for management, government regulators, investors, and auditors to develop early warning systems or red flags for fraudulent financial reporting.

Suggested Citation

  • Hugh Grove & Elisabetta Basilico, 2008. "Fraudulent Financial Reporting Detection: Key Ratios Plus Corporate Governance Factors," International Studies of Management & Organization, Taylor & Francis Journals, vol. 38(3), pages 10-42, January.
    • Handle: RePEc:taf:mimoxx:v:38:y:2008:i:3:p:10-42
    DOI: 10.2753/IMO0020-8825380301
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    Cited by:

    1. Shirley Wong & Sitalakshmi Venkatraman, 2015. "Financial Accounting Fraud Detection Using Business Intelligence," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(11), pages 1187-1207, November.
    2. Raziah Bi Mohamed Sadique & Aida Maria Ismail & Jamal Roudaki & Norhayati Alias & Murray B. Clark, 2019. "Corporate Governance Attributes in Fraud Detterence," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 51-62, May.
    3. Dimitrios Kydros & Michail Pazarskis & Athanasia Karakitsiou, 2022. "A framework for identifying the falsified financial statements using network textual analysis: a general model and the Greek example," Annals of Operations Research, Springer, vol. 316(1), pages 513-527, September.

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