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The Detection of Profit Manipulation: Assessing the Ability of the Accrual and Revenue Models
Abstract
Profit manipulation refers to bringing reported profits closer to the intended level, which is classified into categories of earnings management, falsification, and creative accounting practices. It is extremely difficult to detect manipulated financial statements using standard business audit procedures because there is a lack of knowledge about extensions and features of management fraud. Auditors have a shortage of the experience to detect falsified financial statements, and managers deliberately attempt to deceive auditors using new methods. The goal of this study is to review mathematical techniques to detect profit management practices and to compare the average profit management and ability to predict earnings management of the accrual and revenue models. The motivation behind this chapter is to provide a basis to compare techniques on detecting financial manipulation.
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