Journal article
Financial statement comparability and accounting fraud
Journal of Business Finance & Accounting, Vol.50(7-8), pp.1166-1205
2023
Abstract
We examine the association between financial statement comparability and the likelihood of accounting fraud. Prior research documents a negative association between the quality of a firm's reporting environment and accounting fraud. We build on this literature and show that poor financial statement comparability is associated with a greater likelihood of accounting fraud. We also find that accounting comparability declines over time as the year of fraud detection approaches and that the association between comparability and fraud becomes more negative over this time. In addition, we find that financial statement comparability improves after fraud detection, consistent with the notion that managers improve their financial reporting quality after fraud.
Details
- Title
- Financial statement comparability and accounting fraud
- Authors
- Belen Blanco - University of AdelaideSandip Dhole (Corresponding Author) - Monash UniversityFerdinand A Gul - Deakin University
- Publication details
- Journal of Business Finance & Accounting, Vol.50(7-8), pp.1166-1205
- Publisher
- Wiley-Blackwell Publishing Ltd.
- Date published
- 2023
- DOI
- 10.1111/jbfa.12652
- ISSN
- 1468-5957
- Data Availability
- The data used for this study are available from public sources identified in the text.
- Organisation Unit
- School of Business and Creative Industries
- Language
- English
- Record Identifier
- 991014098602621
- Output Type
- Journal article
Metrics
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- Collaboration types
- Domestic collaboration
- International collaboration
- Web Of Science research areas
- Business, Finance