Detecting Fraud in Chinese Listed Company Balance Sheets

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dc.confidentialfalseen_US
dc.confidentialfalseen_US
dc.contributor.authorWei, Yen_US
dc.contributor.authorChen, JGen_US
dc.contributor.authorWirth, CGen_US
dc.date.accessioned2016-06-01T21:03:29Z
dc.date.accessioned2016-09-07T03:52:57Z
dc.date.available2016-09-07T03:52:57Z
dc.date.issued2016-04-01en_US
dc.description.abstractThis study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements. Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation. Prior practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.en_US
dc.identifier.citation2016en_US
dc.identifier.doi10.2139/ssrn.2777949en_US
dc.identifier.elements-id261832
dc.identifier.harvestedMassey_Dark
dc.identifier.urihttp://hdl.handle.net/10179/8746
dc.publication-statusPublished onlineen_US
dc.publication-statusPublished onlineen_US
dc.publisherSSRN eLibraryen_US
dc.subjectFraudulent statementsen_US
dc.subjectAccounting ratiosen_US
dc.subjectChinaen_US
dc.titleDetecting Fraud in Chinese Listed Company Balance Sheetsen_US
dc.typeOther
pubs.confidentialfalseen_US
pubs.notesNot knownen_US
pubs.organisational-group/MU
pubs.organisational-group/MU/College of Business
pubs.organisational-group/MU/College of Business/School of Economics and Finance
pubs.publication-statusPublished onlineen_US
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