Witryna2 kwi 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。 ... Warfield(1995)研究了会计信息和股权结构方面的关系[17];La Porta(1998)发现股权集中度和财务报告质量负相关[18];H.David Sherman、S. David Young HarrisCollingwood认为应将 ... WitrynaJ.K. Loebbecke The assessment of management fraud risk is a complex decision process, but one with which few auditors have had experience. As a result, decision …
Detection of Management Fraud: A Neural Network Approach
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 ... Witryna[6] Loebbecke, J. and Willingham, J. (1988). Review of sec accounting and auditing enforcement releases. Unpublished working paper. [7] Ren, H. (2006). Investigation … goulburn road echuca
Financial Statement Frauds and Auditor Sanctions: An
WitrynaThe knowledge base for this fuzzy reasoning system is developed by using the causal model of management fraud developed by Loebbecke, Eining and Willingham … 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 … Witryna23 gru 2011 · 近年来,安然、世通和旌乐等知名大公司的舞弊财务报告案被相继曝光,整个世界资本市场都笼罩在了财务报告舞弊的浓重阴影之中。 ... 2.2财务报告舞弊的产生的相关研究 Loebbecke和willingham““1在研究SEE强制公告(从ER)公司的基础上,总结 了财务报告舞弊 ... child mortality rate uk 1950