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Factors Indicative of Propensity for Committing Accounting Fraud Among Organizations: A Validation Research

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Izougarhane, Abdellah ULiège
Promotor(s) : Torsin, Wouter ULiège
Date of defense : 31-Aug-2021/6-Sep-2021 • Permalink : http://hdl.handle.net/2268.2/13551
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Title : Factors Indicative of Propensity for Committing Accounting Fraud Among Organizations: A Validation Research
Author : Izougarhane, Abdellah ULiège
Date of defense  : 31-Aug-2021/6-Sep-2021
Advisor(s) : Torsin, Wouter ULiège
Committee's member(s) : De Wolf, Michel ULiège
Niessen, Wilfried ULiège
Language : English
Number of pages : 94
Keywords : [en] audit
[en] fraud
[en] accounting fraud
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Professionals of domain
Student
General public
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en ingénieur de gestion, à finalité spécialisée en sustainable performance management
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] This study looks into several variables, identified through exhaustive literature review, and validated through a survey administered to accounting professionals, on whether these variables are indicators of propensity for accounting fraud. These variables are financial statement items; executives, managers, employees' actions and relationship/behavior with other partners; audit quality; accounting and financial reports / related documents; and financial ratios. Using ANOVA and independent samples t-test to determine statistical significance of differences of responses by grouping the respondents by accounting profession, age, years of professional experience, and gender, the study found financial statement items; executives, managers, employees' actions and relationship/behavior with other partners; and accounting and financial reports / related documents; and financial ratios to be possible indicators of accounting fraud.


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  • Izougarhane, Abdellah ULiège Université de Liège > Master ingé. gest., à fin.

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