Concepedia

Accruals-based Fraud Detection

Accruals-Based Fraud Detection is a financial forensic method that identifies indicators of fraudulent financial reporting by analyzing abnormal patterns in accrual components of earnings, distinguishing it from broader fraud detection techniques through its focus on discretionary accruals as signals of management intent to manipulate financial statements.

19

Publications

1.2K

Citations

30

Authors

30

Institutions

Publications per year

2017–2026

3

Parents

Publications

19

Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis*

Keith L. Jones, Gopal V. Krishnan, Kevin D. Melendrez · Contemporary Accounting Research · 2008 · 372 citations

, , +14

Earnings Manipulation and Expected Returns

Messod D. Beneish, Charles M.C. Lee, D. Craig Nichols · Financial Analysts Journal · 2013 · 148 citations

, , +15

Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation

Keith L. Jones, Gopal V. Krishnan, Kevin D. Melendrez · SSRN Electronic Journal · 2006 · 105 citations · Full text

, , +14

Using Beneish model to detect corporate financial statement fraud in Greece

Spyridon Repousis · Journal of Financial Crime · 2016 · 102 citations

, , +17

Fraud Detection and Expected Returns

Messod D. Beneish, Charles M.C. Lee, D. Craig Nichols · SSRN Electronic Journal · 2012 · 95 citations · Full text

, , +15

1–5 of 19

Authors

30

  1. DR
    Dahlia Robinson

    University of South Florida, United States

    2 publications · 117 citations

    2

    h-index

  2. KL
    Keith L. Jones

    North Carolina State University, United States

    2 publications · 477 citations

    2

    h-index

  3. AM
    Andrew M. Sbaraglia

    Florida International University, United States

    2 publications · 117 citations

    2

    h-index

  4. CM
    Charles M.C. Lee

    Stanford University, United States

    2 publications · 243 citations

    2

    h-index

  5. KD
    Kevin D. Melendrez

    New Mexico State University, United States

    2 publications · 477 citations

    2

    h-index

1–5 of 30

Institutions

30

  1. Pennsylvania State University

    State College, United States

    2 h-index

    3 publications

    209 citations

  2. Arizona State University

    Tempe, United States

    2 h-index

    2 publications

    117 citations

  3. New Mexico State University

    Las Cruces, United States

    2 h-index

    2 publications

    477 citations

  4. University of Saint Joseph

    West Hartford, United States

    1 h-index

    1 publications

    148 citations

  5. Bentley University

    Waltham, United States

    1 h-index

    1 publications

    105 citations

  6. Yonsei University

    Seoul, South Korea

    1 h-index

    3 publications

    54 citations

  7. Universitat Ramon Llull

    Barcelona, Spain

    1 h-index

    1 publications

    22 citations

  8. Pelita Harapan University

    Tangerang, Indonesia

    1 h-index

    2 publications

    24 citations

1–8 of 30

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 225 citations

    3

    h-index

  2. Contemporary Accounting Research

    CAR · 2 publications · 402 citations

    2

    h-index

  3. European Management Review

    EMR · 1 publications · 22 citations

    1

    h-index

  4. Advances in Accounting

    1 publications · 11 citations

    1

    h-index

  5. Review of Accounting Studies

    1 publications · 92 citations

    1

    h-index

1–5