Can fraud triangle model predict fraudulent financial statements ? : evidence from Egypt

المؤلفون المشاركون

Muhanna, Shima Fikri
Suliman, Muhammad Mahmud

المصدر

Journal of Commercial and Environmental Studies

العدد

المجلد 12، العدد 4 (31 أكتوبر/تشرين الأول 2021)، ص ص. 72-124، 53ص.

الناشر

جامعة قناة السويس كلية التجارة

تاريخ النشر

2021-10-31

دولة النشر

مصر

عدد الصفحات

53

التخصصات الرئيسية

العلوم الاقتصادية والمالية وإدارة الأعمال

الموضوعات

الملخص EN

Purpose – The aim of this study is to examine the risk factors of the fraud triangle model, the core of fraud auditing standards, to assessing probability of engaging in fraudulent financial statements.


Design/Method – Depending on logistic regression analysis, this study examined the impact of the elements of fraud triangle model on the detection of financial frauds in financial statements.

Significant variables, relating to pressure, opportunity and rationalization are investigated.


 Findings – this study found that fraud risk factors for pressure (financial leverage and sales to total assets), for opportunity (independence of audit committee), and for rationalization (total accruals) are significantly associated to the occurrence of fraudulent financial statements

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

Muhanna, Shima Fikri& Suliman, Muhammad Mahmud. 2021. Can fraud triangle model predict fraudulent financial statements ? : evidence from Egypt. Journal of Commercial and Environmental Studies،Vol. 12, no. 4, pp.72-124.
https://search.emarefa.net/detail/BIM-1368766

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

Muhanna, Shima Fikri& Suliman, Muhammad Mahmud. Can fraud triangle model predict fraudulent financial statements ? : evidence from Egypt. Journal of Commercial and Environmental Studies Vol. 12, no. 4 (Oct. 2021), pp.72-124.
https://search.emarefa.net/detail/BIM-1368766

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

Muhanna, Shima Fikri& Suliman, Muhammad Mahmud. Can fraud triangle model predict fraudulent financial statements ? : evidence from Egypt. Journal of Commercial and Environmental Studies. 2021. Vol. 12, no. 4, pp.72-124.
https://search.emarefa.net/detail/BIM-1368766

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

-

رقم السجل

BIM-1368766