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

Ines Amara (), Anis Ben Amar () and Anis Jarboui ()
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Ines Amara: University of Sfax (Tunisia)
Anis Ben Amar: University of Sfax (Tunisia)
Anis Jarboui: University of Sfax (Tunisia)

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, vol. 3, issue 3, 40-51

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.

Keywords: Fraud; Fraud triangle; Pressure; Opportunity (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:3:y:2013:i:3:p:40-51

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