Fraudulent Financial Reporting Detection: Key Ratios Plus Corporate Governance Factors

Hugh Grove and Elisabetta Basilico

International Studies of Management & Organization, 2008, vol. 38, issue 3, 10-42

Abstract: Prior research studies have examined the detection of fraudulent financial reporting using either financial ratios or nonfinancial factors relating to corporate governance. Are both types of factors relevant for such fraud detection? In this paper, we consider both types of factors, using experiences of fraudulent financial reporting companies as a learning opportunity for management, government regulators, investors, and auditors to develop early warning systems or red flags for fraudulent financial reporting.

Date: 2008
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DOI: 10.2753/IMO0020-8825380301

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