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Revenue Accrual Quality as an Indica...

Jackson, Meredith P.

Revenue Accrual Quality as an Indicator of Financial Statement Fraud.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Revenue Accrual Quality as an Indicator of Financial Statement Fraud./
作者:	Jackson, Meredith P.
面頁冊數:	1 online resource (103 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-05(E), Section: A.
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355517668

Revenue Accrual Quality as an Indicator of Financial Statement Fraud.
Jackson, Meredith P.

Revenue Accrual Quality as an Indicator of Financial Statement Fraud. - 1 online resource (103 pages)

Source: Dissertation Abstracts International, Volume: 79-05(E), Section: A.

Thesis (D.B.A.)--Liberty University, 2017.

Includes bibliographical references

This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of fraudulent financial statements. Therefore, accrual quality may be considered an indicator of fraudulent financial statement activity.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355517668Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Revenue Accrual Quality as an Indicator of Financial Statement Fraud.
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100 1 $a Jackson, Meredith P. $3 1185487
245 1 0 $a Revenue Accrual Quality as an Indicator of Financial Statement Fraud.
264 0 $c 2017
300 $a 1 online resource (103 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-05(E), Section: A.
500 $a Adviser: Gene Sullivan.
502 $a Thesis (D.B.A.)--Liberty University, 2017.
504 $a Includes bibliographical references
520 $a This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of fraudulent financial statements. Therefore, accrual quality may be considered an indicator of fraudulent financial statement activity.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Liberty University. $b School of Business. $3 1181219
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10683294 $z click for full text (PQDT)

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