Date

12-2017

Department

Graduate School of Business

Degree

Doctor of Business Administration (DBA)

Chair

Gene Sullivan

Keywords

accrual, quality accruals, financial statement fraud, fraud

Disciplines

Accounting

Abstract

This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of fraudulent financial statements. Therefore, accrual quality may be considered an indicator of fraudulent financial statement activity.

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Accounting Commons

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