The Use of Beneish Model in Forensic Accounting: Evidence from Turkey
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Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Journal Applied Economics & Business Research
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
As the world economy is becoming much more globalized than before, financial market participants face new serious risks in the business environment. Forensic accounting has emerged as an increasingly important area for dealing with corporate frauds. The last two decades have witnessed high-profile corporate accounting scandals. The economic globalization and rapid technological change have mitigated the efficiency of traditional methods in the detection of accounting frauds occurred in the business environment. Forensic accounting has grabbed great attention in the recent years. Forensic accountants have played prominent roles in the detection of financial statement frauds. Forensic accounting includes a wide range of services such as investigation and litigation. Many fraud detection methods have been developed in the recent years. Beneish Model is one of them. This paper aims to analyze the usefulness of Beneish Model in the forensic accounting practices. Logistic regression analysis is used to examine the empirical variables. Based on a sample that includes 174 firms from 2005 to 2017, it has been concluded that Beneish Model aids effectively in the analyzing of quantitative characteristics of falsified financial statements. Copyright (c) 2018 JAEBR
Açıklama
Anahtar Kelimeler
Forensic Accounting, Beneish Model, Fraud Investigation
Kaynak
Journal of Applied Economics and Business Research
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
8
Sayı
1
