التفاصيل البيبلوغرافية
| العنوان: |
A model to detect financial statement fraud in portuguese companies by the auditor. |
| Alternate Title: |
Un modelo para que el auditor detecte el fraude de estados contables en empresas portuguesas. (Spanish) |
| المؤلفون: |
Gomes Macedo, Paulo Sérgio, Coelho Inácio, Helena, Vieira, Elisabete S. |
| المصدر: |
Contaduría y Administración; 2022, Vol. 67 Issue 3, p185-209, 25p |
| مصطلحات موضوعية: |
FRAUD, MANAGEMENT turnover, ACCOUNTS receivable, AUDITORS, STAKEHOLDER theory, FINANCIAL statements |
| مصطلحات جغرافية: |
PORTUGAL |
| Abstract (English): |
This study developed a model that can be used to differentiate between fraudulent and non-fraudulent reports and helps the auditor to identify and assess material misstatement risk due to fraud. This model was based on the three stages of the fraud triangle, as well as on the agency theory and stakeholder theory. To develop the model, we used a sample that consists on a group of Portuguese companies that show evidence of fraud and another group of companies without evidence of fraud. Logistic regression results showed a positive relation between fraudulent financial statements and: companies need of higher financing, that represented the pressure to commit fraud; operations ineffectiveness, when the relative weight of accounts receivable is greater when compared to assets, which constituted the opportunity to commit fraud; and higher management turnover, which was characterised by managers who showed predisposition to commit fraud (rationalisation). [ABSTRACT FROM AUTHOR] |
| Abstract (Spanish): |
Este estudio establece un modelo para determinar qué distingue a los informes fraudulentos de los no fraudulentos y ayuda al auditor a identificar y evaluar el riesgo de falseamiento material, basándose en los tres componentes del triángulo del fraude, las teorías de la agencia y de las partes interesadas. Para este fin, se construyó una muestra de empresas portuguesas cuyos estados contables muestran indicios de fraude. A partir de los resultados, de las regresiones logísticas obtenidas, se destaca la existencia de una relación positiva entre estados contables fraudulentos con mayores necesidades de financiamiento de las empresas, las cuales representan un incentivo al fraude, como también con ineficiencia de operaciones representada en las cuentas por cobrar más elevadas respecto a los activos, que posibilitan una circunstancia de fraude, y por último, con una mayor rotación de gestión que caracterizan el comportamiento del gestor con predisposición a cometer fraude (racionalización). [ABSTRACT FROM AUTHOR] |
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