Witryna12 lis 2012 · 本文样本总共涉及490份财务报告,其中包括245欺诈财务报告和245份非欺诈报告;选择了27个财务指标作为分析欺诈财物报告的潜在因素,运用拟合单变量和多因素统计技术Logistic回归分析建立检测模型,模型可以精确的对总体样本进行分类,准确率超过78%,结果 ...
财务造假的国内外文献综述,会计硕士论文_学术堂
WitrynaThe knowledge base for this fuzzy reasoning system is developed by using the causal model of management fraud developed by Loebbecke, Eining and Willingham (1989), the empirical investigation of this model by Bell, Szykowny, and Willingham (1993), other researchers’ efforts and the authors’ judgments, using XpertRule software. Witryna22 gru 2024 · Loebbecke Willingham(1988)共同建立了财务造假识别模型,同时在后期对模型做了进一步的测试并加以改进。 Beneish(1999)研究发现经理人员在盈利高估时 … powderhorn wisconsin
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Witryna8 cze 2024 · 国内外研究回顾 Loebbecke Willingham(1988)对SEC的会计审计执行公告(AAERS)进行了分析,总结出了46个舞弊风险因素。 ... 研究结论 实证结果表明,采用因子分析和Logistic回归模型相结合建立的会计舞弊识别模型具有一定的预测效果,预测正确率达到75%,并得出流通 ... Witryna18 lis 2011 · Loebbecke和Willingham(1988)总结了舞弊公司的三类风险因素,他们认 为,当管理当局个人存在舞弊是合理的伦理价值观,同时又有一定的动机, 在一定条件下,发生会计舞弊的可能性则较大。 WitrynaThis paper addresses how to allocate audit resources across different auditable units when misstatements may occur in any or all of the units. We consider two benchmark scenarios. In the first, the extent of overstatement affects only the cost of detection, but not the effectiveness of audit inputs in determining the likelihood of detection. In the … tow boats for sale near me