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December 18, 2022پژوهش های حسابداری مالی و حسابرسی#R##N#the financial Accounting and Auditing ResearchesOpen Access

The Power of Financial Reporting Quality and Audit Quality in Optimizing Fraud Detection Models

Abbas Kolivand Mohammad Hassani Mehran Matinfard

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Key Points

The research aims to compare fraud detection models that integrate financial reporting and audit quality.
Developed fraud detection models using logit and discriminant approaches.
Analyzed 104 companies listed on the Tehran Stock Exchange from 2009 to 2019.
Evaluated impact of factors like audit quality, financial reporting quality, and the fraud triangle.
The initial fraud detection model's accuracy improved with added variables such as audit quality.
Logit approach outperformed the discriminant approach across four categories of earnings management indicators.
Models effectively distinguished between healthy and unhealthy companies.

Implication

Compares fraud detection effectiveness using financial and audit quality indicators, suggesting improved models.

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Cite This Study

Kolivand et al. (2022) studied this question.

synapsesocial.com/papers/6a1e734530b38c64201b6771 https://doi.org/10.71608/faar.2026.1073354

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

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