Detection of fraud indications in financial statements using financial shenanigans


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DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEM

Asia Pacific Fraud Journal, 5(2) July-December 2020: 277-287 | 287
Spathis, C. T. (2002) ‘Detecting false 
financial 
statements 
using 
published data: some evidence 
from Greece’, Managerial Auditing 
Journal, 17(4), pp. 179–191. DOI: 
10.1108/02686900210424321.
Tarjo and Herawati, N. (2015) ‘Application 
of Beneish M-Score Models and 
Data Mining to Detect Financial 
Fraud’, Procedia - Social and 
Behavioral Sciences. Elsevier B.V., 
211(September), pp. 924–930. DOI: 
10.1016/j.sbspro.2015.11.122.
Zhou, W. and Kapoor, G. (2011) ‘Detecting 
evolutionary financial statement 
fraud’, Decision Support Systems
Elsevier B.V., 50(3), pp. 570–575. 
DOI: 10.1016/j.dss.2010.08.007.

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