Detection of Fraud in Financial Statements: French Companies as a Case Study
The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of logistic regression, this study shows that the performance issue exerted on the manager is a factor of pressure leading to commit fraud in the financial statements. However, factors related to financial difficulties (debt, liquidity) and the size of auditing firm are not associated with the detection of fraud.
Volume (Year): 3 (2013)
Issue (Month): 3 (July)
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References listed on IDEAS
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- Nadia Smaili & Réal Labelle & Hervé Stolowy, 2009.
"La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences,"
Comptabilité - Contrôle - Audit,
Association francophone de comptabilité, vol. 15(1), pages 159-198.
- Stolowy, Hervé & Smaili, Nadia & Labelle, Réal, 2008. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," Les Cahiers de Recherche 901, HEC Paris.
- Hervé Stolowy & Nadia Smaili & Réal Labelle, 2008. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," Working Papers hal-00578371, HAL.
- Hervé Stolowy & N. Smaili R, 2009. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," Post-Print hal-00491690, HAL.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- Hamadi Matoussi & Ines Gharbi, 2011. "Board Independence and Corporate Fraud: The Case of Tunisian Firms," Working Papers 620, Economic Research Forum, revised 09 Jan 2011.
- Fich, Eliezer M. & Shivdasani, Anil, 2007. "Financial fraud, director reputation, and shareholder wealth," Journal of Financial Economics, Elsevier, vol. 86(2), pages 306-336, November.
- Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 371-406, October. Full references (including those not matched with items on IDEAS)
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