Detection Of Fraud In Financial Statements French Companies As A Case Study In This 2743607

Detection of Fraud in Financial Statements: French Companies as a Case Study

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International Journal of Academic Research in Accounting , Finance and Management S ciences Vol. 3, No.3, July 2013, pp. 40–51 ISSN: 2225-8329 © 2013 HRMARS Detection of Fraud in Financial Statements: French Companies as a Case Study 1 Ines AMARA2 Anis BEN AMAR3 Anis JARBOUI 1 Department Of Accounting, Faculty Of Economics and Management Of Sfax (FSEGS), University of Sfax (Tunisia) , E-mail:, Corresponding author 2Department Of Accounting, Business School Of Sfax (ESCS), University of Sfax (Tunisia), E-mail: 3Department Of Finance, Higher Institute of Business Administration (ISAAS), University of Sfax (Tunisia), E-mail: Abstract 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. Key words Fraud, Fraud triangle, Pressure, Opportunity. DOI: 10.6007/IJARAFMS/v3-i3/34 URL: 1. Introduction Nowadays, the global economy considers a series of economic and financial crises caused a distrust of markets, investors and public opinion vis-à-vis the company accounts. Here, it suffices to highlight the fact that Enron corporation, a former United States energy commodity and service company, has caused a loss of 70 Trillion dollars for all its social partners. Thus, the aforementioned loon has brought about ensuing economic crisis which has spread…