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Acta Economica, 2022 The quality of information presented in the financial statements of companies may be impaired due to fraudulent activities. One of the frequently used instruments that indicates that fraud has been committed in the financial statements is the Beneish M ...
Marko Milašinović +2 more
doaj +1 more source
Jurnal ProaksiTujuan Utama - Tujuan penelitian ini adalah untuk mengetahui dampak fraud hexagon theory terhadap Fraudulent Financial statement (FFS), yang diukur dengan Beneish M-Score modifikasi pada sektor pertambangan Indonesia.
Lailatun Usri Noriyah +1 more
doaj +1 more source
Detection of Earnings Manipulation Practices in Bangladesh [PDF]
International Journal of Management, Accounting and Economics, 2019 This study is conducted to detect earnings manipulation practices in selected textile companies of Bangladesh. It investigates whether the textile companies of Bangladesh are engaged in earnings manipulation of not. For testing this hypothesis, Beneish M-
Ishtiak Sakib
doaj
Potensi Manipulasi Pendapatan Menggunakan Model Beneish M-Score, Studi Kasus pada Laporan Keuangan PT Garuda Indonesia Tbk., Tahun 2017-2018 [PDF]
, 2020 Abstrak: Penelitian ini menggunakan model Beneish m-score untuk mendeteksi potensi manipulasi pendapatan pada laporan keuangan tahunan PT Garuda Indonesia Tbk periode tahun 2018. Tujuan penelitian adalah untuk mengungkapkan kemungkinan adanya
Nugroho, Budi
core +1 more source
Detecting Corporate Financial Fraud Using Modified Altman Z-Score and Beneish M-Score. The Case of Enron Corp [PDF]
, 2016 Enron Corp. was a U.S. corporation involved in three main business units made up of Wholesale Services, Energy Services and Global Services. Enron Corp.
Ofori, Edmond
core +1 more source
FRAUD RISK AND AUDIT QUALITY: THE CASE OF US PUBLIC FIRMS
Copernican Journal of Finance & Accounting, 2022 The study raises questions about the fraud detection technique and the relevance of audit quality to mitigate fraud. The paper suggests a more comprehensive proxy for fraud risk that relies on the combination of Z-score and Beneish M-score.
Hela Frikha Chaari +2 more
doaj +1 more source
PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2017 This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model ...
Hariri Hariri +2 more
openaire +3 more sources
Reassessing the Beneish model in an emerging market: Evidence from Thai listed companies
International Review of Economics & FinanceThis study reassesses the usefulness of the Beneish Model as a financial statement fraud-risk screening tool in an emerging-market setting using evidence from 872 companies listed on the Stock Exchange of Thailand during 2013–2022.
Mahatthakorn Plensamai
doaj +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1179-1252, Fall 2026.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source