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An empirical study of select financi...

Shawver, Todd A.

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An empirical study of select financial variables inherent in fraudulent financial reporting in the financial institutions industry.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	An empirical study of select financial variables inherent in fraudulent financial reporting in the financial institutions industry./
Author:	Shawver, Todd A.
Description:	151 p.
Notes:	Source: Dissertation Abstracts International, Volume: 68-10, Section: A, page: 4209.
Contained By:	Dissertation Abstracts International68-10A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3286188
ISBN:	9780549286318

An empirical study of select financial variables inherent in fraudulent financial reporting in the financial institutions industry.
Shawver, Todd A.

An empirical study of select financial variables inherent in fraudulent financial reporting in the financial institutions industry. - 151 p.

Source: Dissertation Abstracts International, Volume: 68-10, Section: A, page: 4209.

Thesis (D.B.A.)--Nova Southeastern University, 2007.

From this research, the model tested may be utilized to assist audit firms and research committees of the Securities and Exchange Commission in early detection of fraudulent financial reporting, in particular, the financial institutions industry.

ISBN: 9780549286318Subjects--Topical Terms:

1020666
Business Administration, Accounting.

An empirical study of select financial variables inherent in fraudulent financial reporting in the financial institutions industry.
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100 1 $a Shawver, Todd A. $3 1265237
245 1 3 $a An empirical study of select financial variables inherent in fraudulent financial reporting in the financial institutions industry.
300 $a 151 p.
500 $a Source: Dissertation Abstracts International, Volume: 68-10, Section: A, page: 4209.
502 $a Thesis (D.B.A.)--Nova Southeastern University, 2007.
520 $a From this research, the model tested may be utilized to assist audit firms and research committees of the Securities and Exchange Commission in early detection of fraudulent financial reporting, in particular, the financial institutions industry.
520 $a Detecting fraudulent activities in financial reporting is, and will continue to be, a challenge for audit firms. Detecting management fraud is a difficult task utilizing normal auditing procedures. There is a shortage of knowledge concerning the characteristics of management fraud. Most auditors lack the experience necessary to detect fraud, and some managers are deliberately trying to deceive the auditors.
520 $a This dissertation seeks to identify some of the quantitative characteristics of fraudulent financial reporting within financial institutions. This industry is the third most likely industry involved in fraudulent financial reporting. This research will utilize a holistic strategic-systems lens theory to identify these characteristics, supported by logistic regression. Thirty-five financial institutions extracted from a report generated by the United States General Accounting Office will be utilized in this study, matched with thirty-five similar firms not found to be fraudulent during the same period. The companies will be matched based on asset size and SIC code.
590 $a School code: 1191.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Economics, Finance. $3 626650
650 4 $a Education, Finance. $3 1020300
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710 2 $a Nova Southeastern University. $3 1017571
773 0 $t Dissertation Abstracts International $g 68-10A.
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792 $a 2007
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