Detection of financial statement fraud: Is accrual really useful as an early warning indicator?

  • Naoto Oshiro
  • Published 2015 in
    2015 IEEE International Conference on…


This paper provides the first evidence, using listed Japanese companies, that information in accruals has become more helpful as an early warning indicator of Financial Statement Fraud when they are appropriately preprocessed. 
DOI: 10.1109/ISI.2015.7165971

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