Further documentation is sas certified statistical business analyst sample questions pdf here. This paper provides new evidence on the characteristics of firms that commit financial statement fraud.
We examine how previous earnings management impacts the likelihood that a firm will commit financial statement fraud and in doing so develop three new fraud predictors. Using a sample of 54 fraud and 54 non-fraud firms, we find that fraud firms are more likely to have managed earnings in prior years and that earnings management in prior years is associated with a higher likelihood that firms that meet or beat analyst forecasts or that inflate revenue are committing fraud. We further find that fraud firms are more likely to meet or beat analyst forecasts and inflate revenue than non-fraud firms are even when there is no evidence of prior earnings management. This paper contributes to the fraud detection literature and the earnings management literature, and can help practitioners and regulators develop better fraud detection models. Check if you have access through your login credentials or your institution. We thank Jacqueline Reck, Uday Murthy and participants at the 2009 AAA Western Region Meeting for their helpful comments, and the University of South Florida for funding. News, analysis and research for business technology professionals, plus peer-to-peer knowledge sharing.
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