Can Fraud Triangle Model Predict Fraudulent Financial Statements?: Evidence from Egypt
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Mehanna, Shaimaa Fikry (Author) |
| مؤلفين آخرين: | Soliman, Mohammed Mahmoud (Co-Author) |
| المجلد/العدد: | مج12, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2021
|
| الشهر: | أكتوبر |
| الصفحات: | 72 - 124 |
| DOI: |
10.21608/jces.2021.218615 |
| ISSN: |
2090-3782 |
| رقم MD: | 1224542 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Fraud Triangle Model | Pressure | Opportunity | Rationalization | SAS 99
|
| رابط المحتوى: |
عدد مرات التحميل
9
| المستخلص: |
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 |
|---|---|
| ISSN: |
2090-3782 |
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