IEEE - Institute of Electrical and Electronics Engineers, Inc. - Detection of financial statement fraud: Is accrual really useful as an early warning indicator?

2015 IEEE International Conference on Intelligence and Security Informatics (ISI)

Author(s): Naoto Oshiro
Publisher: IEEE - Institute of Electrical and Electronics Engineers, Inc.
Publication Date: 1 May 2015
Conference Location: Baltimore, MD, USA
Conference Date: 27 May 2015
Page(s): 189
ISBN (CD): 978-1-4799-9888-3
ISBN (Electronic): 978-1-4799-9889-0
DOI: 10.1109/ISI.2015.7165971
Regular:

This paper provides the first evidence, using listed Japanese companies, that information in accruals has become more helpful as an early warning indicator of Financial Statement Fraud when they... View More

Advertisement