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The purpose of this paper is to examine the relation between internal audit function (IAF) characteristics and organizational variables and IAF’s self-investigation about fraud and irregularities (SIFI) in the French context.Design/methodology/approachThis paper uses the responses of 96 chief...
In accounting and finance, researchers have used many ways to detect manager’s fraud risk. Until now, many researchers have used some data mining methods in these two fields to detect this risk. The purpose of this paper is to compare the precision of two data mining methods in detecting such a...
The purpose of this paper is to investigate whether banks use commission and fee (CF) income to manage reported earnings as an income-increasing or income smoothing strategy.Design/methodology/approachThe authors employ the regression methodology to detect real earnings management.FindingsThe...
The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116.Design/methodology/approachUsing the...
Financial ratios are routinely used as predictors in modelling tasks where accounting information is required. The purpose of this paper is to discuss such use, showing how to improve the effectiveness of ratio-based models.Design/methodology/approachFirst, the paper exposes the inadequacies of...
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