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Relevant bibliographies by topics / Financial statement errors

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Academic literature on the topic 'Financial statement errors'

Author: Grafiati

Published: 10 December 2022

Last updated: 31 July 2025

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Journal articles on the topic "Financial statement errors"

1

Turner, Jerry L. "The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation." Journal of Accounting, Auditing & Finance 12, no. 2 (1997): 125–47. http://dx.doi.org/10.1177/0148558x9701200202.

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This study examines the extent to which immaterial uncorrected errors may combine to affect specific financial ratios. A simulation is performed in which three balance sheet accounts and three related income statement accounts are seeded with immaterial errors. The magnitudes of the errors are controlled so the financial statement account balances are materially correct both individually and in the aggregate. The study examines six materiality heuristics for each of three industry classifications and three different error distribution patterns. For each heuristic/industry combination and error

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Amiram, Dan, Zahn Bozanic, and Ethan Rouen. "Financial statement errors: evidence from the distributional properties of financial statement numbers." Review of Accounting Studies 20, no. 4 (2015): 1540–93. http://dx.doi.org/10.1007/s11142-015-9333-z.

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Safipour Afshar, Mojtaba, Omid Pourheidari, Bakr Al-Gamrh, and Asghar Afshar Jahanshahi. "Audit management, need for closure and detection of misstatements." Journal of Accounting in Emerging Economies 9, no. 2 (2019): 237–50. http://dx.doi.org/10.1108/jaee-08-2018-0092.

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Purpose The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management. Design/methodology/approach The authors used a financial statement containing a diverting statement and several errors for measuring audit management and used a survey to measure auditors’ need for closure. Research sample consisted of 79 independent auditors having above three

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Kobiela-Pionnier, Katarzyna, and Mariusz Karwowski. "When Polish companies met the ESEF Taxonomy. The correctness of XBRL tags in the first year of the ESMA ESEF mandate." Zeszyty Teoretyczne Rachunkowości 48, no. 3 (2024): 177–95. http://dx.doi.org/10.5604/01.3001.0054.7262.

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Purpose: The article presents the results of a study on the use of XBRL (eXtensible Business Re-porting Language) tags in the consolidated financial statements of Polish listed companies for 2020. The study: 1) verified the correctness of the classification of substantive errors, first published by Kobiela-Pionnier (2023); 2) analyzed the frequency of occurrence of particular types of errors related to the type of primary financial statement; 3) analyzed the occurrence frequency of extensions, their validity, and the correctness of anchoring. Methodology/approach: The research method used was

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Tkachenko, Liudmila, Erisov Andrey, Galina Pozdeeva, and Vera Romanyuk. "Modern approaches of detecting financial statement fraud." SHS Web of Conferences 80 (2020): 01024. http://dx.doi.org/10.1051/shsconf/20208001024.

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The paper considers the modern methods for detecting financial statement errors and fraud with respect to their application to Russian corporate companies. The study methods evaluating the financial statements of companies allow getting a comprehensive and quick assessment of the financial condition of the company based on open sources. An assessment of the financial statements of enterprises according to the Roxas model showed that the composite index of the model is applicable to Russian companies.

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Boatsman, James, and Xiaobo Dong. "Equity Value Implications of Lease Accounting." Accounting Horizons 25, no. 1 (2011): 1–16. http://dx.doi.org/10.2308/acch.2011.25.1.1.

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SYNOPSIS: The literature exhibits a long tradition of attention to the financial statement effects of accounting for operating leases. For the most part, that attention has focused on what are commonly viewed as errors in operating assets, deferred tax liabilities, debt, stockholders’ equity, and net income that, if not properly corrected, can lead to errors in financial statement analysis. There has been, at least, an implied effect of such financial statement analysis errors on estimated equity value. What has been lacking is a discussion of the precise nature of how the errors may, or may n

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Amiram, Dan, Zahn Bozanic, and Ethan Rouen. "Erratum to: Financial statement errors: evidence from the distributional properties of financial statement numbers." Review of Accounting Studies 20, no. 4 (2015): 1594–95. http://dx.doi.org/10.1007/s11142-015-9340-0.

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Rahayu, Renny, and Diana Elvianita Martanti. "ANALYSIS OF DC HWI BLITAR INCOME STATEMENTS." JOSAR (Journal of Students Academic Research) 5, no. 1 (2020): 54–61. https://doi.org/10.35457/josar.v5i1.1054.

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Financial statements can provide important information regarding financial position, financial performance, and capital changes. The purpose of this study is to analyze the preparation of income statements in DC. HWI Blitar. This research uses descriptive qualitative research with primary and secondary data sources. The results of the analysis and tracking of DC HWI Blitar regarding the preparation of the income statement obtained the conclusion that in preparation of the income statement on the DC HWI Blitar there are still some incompatibilities. It can be seen from the existence of errors a

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Persons, Obeua S. "Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting." Journal of Applied Business Research (JABR) 11, no. 3 (2011): 38. http://dx.doi.org/10.19030/jabr.v11i3.5858.

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Based on stepwise-logistic models, this study finds that financial leverage, capital turnover, asset composition and firm size are significant factors associated with fraudulent financial reporting Prediction results suggest that these models outperform a nae strategy of classifying all firms as nonfraud firms for all levels of relative costs of type I and type II errors. The models also correctly identify a large percentage of fraud firms and misclassify a relatively small percentage of nonfraud firms when realistic relative error costs are assumed.

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Burgstahler, David, Steven M. Glover, and James Jiambalvo. "Error Projection and Uncertainty in the Evaluation of Aggregate Error." AUDITING: A Journal of Practice & Theory 19, no. 1 (2000): 79–99. http://dx.doi.org/10.2308/aud.2000.19.1.79.

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At the end of the audit process, auditors evaluate the risk that aggregate financial statement error exceeds materiality. This evaluation is complex in that it requires a consideration of known error, projected error, and sampling risk related to various segments of the audit. If the risk of material aggregate error is unacceptably high, the auditor can require the client to make adjustments for known and/or projected errors to reduce audit risk to an acceptable level. Results of an experiment indicate that auditors tend to underestimate the effect of both projected error and uncertainty when

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Dissertations / Theses on the topic "Financial statement errors"

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McEwen, Ruth Ann. "An empirical assessment of error metrics applied to analysts' forecasts of earning." Diss., Georgia Institute of Technology, 1986. http://hdl.handle.net/1853/29352.

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Simões, Flavio Manuel Vilas-Boas. "Does direct cash flow presentation help in predicting future operating cash flow?" Master's thesis, 2012. http://hdl.handle.net/10362/15973.

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Research literature and regulators are unconditional in pointing the disclosure of operating cash flow through direct method a section of unique information. Besides the intuitive facet, it is also consistent in forecasting future operating cash flows and a cohesive piece to financial statement puzzle. Bearing this in mind, I produce an analysis on the usefulness and predictive ability on the disclosure of gross cash receipts and payments over the disclosure of reconciliation between net income and accruals for two markets with special features, Portugal and Spain. Results validate the usefuln

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Pereira, Cláudia Sofia Monteiro. "A prestação de contas e o regime especial da invalidade das deliberações." Master's thesis, 2014. http://hdl.handle.net/10362/17484.

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The obligation of accountability, or the need to make known the economic and financial state of the companies, ceased to be a purely internal activity, becoming a necessity of a general nature. The knowledge of the financial state of the companies, wich is provided by accountability documents, reveals more and more elementary for all interested in the results obtained, whether in terms of profitability, either with a view to assessing the economic and financial health of the companies. This essay aims to a deeper analysis to matters of accountability, in particular, to the special invalidity s

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Books on the topic "Financial statement errors"

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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1147319.

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The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of

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Ponomareva, Lyudmila, and Natal'ya Stel'mashenko. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1898405.

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The textbook provides a comprehensive understanding of the content and procedure for the preparation of reporting forms included in the annual accounting statements; reveals the stages of preparatory work preceding the preparation of accounting statements; analyzes typical errors made during its formation; provides a line-by-line commentary on filling out each of its forms in accordance with current federal accounting standards. The methodological material is illustrated with digital examples of accounting and filling out annual accounting forms. Meets the requirements of the feder

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Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, Irina Babalykova, and Vadim Bashkatov. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/1991034.

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The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents. The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content. The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting.

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Levy, Marvin. Errors, fraud and illegal acts: Audit standards and strategies. American Institute of Certified Public Accountants, 1994.

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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting reporting technology. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1870567.

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The textbook reveals the essence of accounting statements, describes the practice of its formation in accordance with Russian regulatory documents. The essence of the main elements of financial statements is presented, as well as the influence of various factors on its informativeness is shown. The methods of forming the basic forms and explanations for accounting financial statements are considered in detail, recommendations are given on correcting errors in accounting and reporting. The content and technique of drawing up forms of tax reporting, reporting to state extra-budgetary funds and s

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The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements. Intl Federation of Accounts, 2001.

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Book chapters on the topic "Financial statement errors"

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Borisova, Elvira N., Tatyana V. Bodrova, Elena V. Ivanova, Alexander M. Zarubetskiy та Elena V. Zubareva. "Business Risks Resulting from Errors in the Financial Statements of Companies". У Сooperation and Sustainable Development. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77000-6_27.

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"ACCOUNTING POLICIES, ESTIMATES AND ERRORS." In UK GAAP Financial Statement Disclosures Manual. John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119283393.ch9.

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jennifer, maynard. "Published financial statements of companies." In Financial Accounting, Reporting & Analysis. Oxford University Press, 2017. http://dx.doi.org/10.1093/hebz/9780198745310.003.0006.

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This chapter examines the requirements of the standards for the presentation of the statements of financial position, comprehensive income, and changes in equity, including alternative presentations. IAS 1 Presentation of Financial Statements sets out the overall requirements for the presentation of the statements of financial position, comprehensive income and changes in equity, guidelines for their structure, and requirements for their content. IAS 7 Statement of Cash Flows sets out the same requirements for the statement of cash flows. IAS 8 Accounting Policies, Changes in Accounting Estima

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Jain, Sahil Saurabh, Swati Sharma, and Anuj Kumar Bharti. "Streamlining Tax Calculations: An Automated Approach for Individual Taxpayer." In Data Science and Intelligent Computing Techniques. Soft Computing Research Society, 2023. http://dx.doi.org/10.56155/978-81-955020-2-8-36.

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In this paper, we provide an innovative tax computation method that intends to automate and simplify the calculation of taxes for Indian citizens. The method that we suggest in this work uses machine learning (ML), natural language processing (NLP), optical character recognition (OCR), and OCR technologies to accurately interpret financial data from a user's bank statement. The method we provide here leverages and employs data extraction, cleaning, sorting, and categorization using NLP techniques, as well as tax computation based on the current Indian tax framework. Our approach tackles both t

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Huang, Haoying, and Ye Yuan. "Automated Financial Statement Analysis Based on Deep Learning Neural Networks." In Frontiers in Artificial Intelligence and Applications. IOS Press, 2024. http://dx.doi.org/10.3233/faia241179.

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In order to help enterprises take preventive measures in advance and reduce the impact of risks, automated financial statement analysis based on deep learning neural networks is proposed. This paper proposes a combined prediction model based on gray prediction and BP neural network, which can complement each other and bring into play their respective advantages. Taking the financial statement data of Company H from 2014 to 2021 as a sample, a gray BP neural network combination model was constructed, and an example verification analysis was conducted. The empirical results show that the average

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R, Parvathi, and Xiaohui Yuan. "Stock Market Analysis and Prediction Using ARIMA, Facebook Prophet, and Stacked Long Short-Term Memory Recurrent Neural Network." In Scalable and Distributed Machine Learning and Deep Learning Patterns. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-9804-0.ch007.

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Stock analysis involves comparing a company's current financial statement to its financial statements in previous years to give an investor a sense of whether the company is growing, stable, or deteriorating. Stock market analysis helps in getting insights into a company's stock and to make better decisions in buying or selling shares in the stock market. This chapter proposes a method to analyze and predict stock market prices based on historical data of 4 MNCs namely, Amazon, Apple, Google, and Microsoft. The prediction is implemented using three models; namely, ARIMA model, Facebook's Proph

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Sever Mališ, Sanja, Lajoš Žager, and Mateja Brozović. "The Future of Audit in Light of Technological Changes." In Fostering Innovation and Competitiveness With FinTech, RegTech, and SupTech. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4390-0.ch012.

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External audit of financial statements plays a key role in achieving transparent financial reporting, since its purpose is to provide reasonable assurance that the presented financial statements are free of material misstatements due to fraud or error. In the process of fulfilling this role, auditors must be adaptable, especially when it comes to technological advancements. This chapter explains the effect that new technologies have on audit of financial statements. In addition to summarizing the technological changes that impacted the audit profession in the past and therefore introduced new

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Kummari, Dwaraka Nath. "Automating internal controls and documentation processes using AI and workflow tools." In Advanced Practices in Auditing, Regulatory Compliance, and Smart Manufacturing Systems. Deep Science Publishing, 2025. https://doi.org/10.70593/978-93-7185-253-1_9.

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The formation of the internal controls concept was intended to provide a set of regulations and procedures that were supposed to prevent fraud practices and errors that could cause the financial statements not to reflect the company’s actual activity. The meaning of internal controls contained simple procedures designed to protect internal assets and limit the autonomy of every employee acting for the company, with the primary intent being to reduce the risk of fraud. As time has passed and theory has advanced, the age of electronic data processing and integrated operating systems has set an e

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Fisler, Kathi D. "Exploiting the Potential of Diagrams in Guiding Hardware Reasoning." In Logical Reasoning with Diagrams. Oxford University Press, 1996. http://dx.doi.org/10.1093/oso/9780195104271.003.0016.

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. . .Formal methods offer much more to computer science than just “proofs of correctness” for programs and digital circuits. Many of the problems in software and hardware design are due to imprecision, ambiguity, incompleteness, misunderstanding, and just plain mistakes in the statement of top-level requirements, in the description of intermediate designs, or in the specification of components and interfaces. Rushby [1993] . . .Desire for correctness proofs of systems spawned the research area known as “formal methods”. Today’s systems are of sufficient complexity that testing is infeasible, b

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Ivanov, Serhii, Victoria Chekina, and Hanna Razumova. "THE FUTURE OF TAX ADMINISTRATION IN A DIGITAL WORLD." In Scientific space in the conditions of global transformations of the modern world. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-255-5-6.

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It so happens that tax systems are not unchanged, they are constantly transformed in response to new living conditions and activities of people. Today, we are witnessing unprecedented changes in production, doing business, and our lives under the influence of rapid Industry 4.0. The tax systems are trying to respond promptly to these changes. However, this does not always work. Through trial and error, new taxes are born, new conditions for tax administration are created. The purpose of the paper is to study the transformation of taxation and tax administration in the context of the economy’s

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Conference papers on the topic "Financial statement errors"

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Stanković, Predrag. "POUZDANOST FINANSIJSKIH IZVEŠTAJA REVIZORSKIH KUĆA „VELIKE ČETVORKE“ IZ PERSPEKTIVE FORENZIČKOG RAČUNOVODSTVA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.271s.

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The primary need of financial statement users is to have confidence in the accuracy and objectivity of the data presented in the financial statements they analyse and use as a basis for making certain decisions. The extent to which this need is met is largely determined by audit firms, as the primary controllers of the occuracy and objectivity of the data that companies present in their financial statements. In this regard, users rely on the assessments of financial statements provided by auditors and, based on these evaluations, make and implement their business decisions. However, unlike aud

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Iachimovschi, Anatolie. "Dealing With Key Audit Matter Assertions In The Context Of Reporting Engagements." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.36.

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The objective of the study is to analyze the professional requirements related to the treatment of assertions regarding the key aspects of the audit in the context of reporting missions. During the audit missions, they must monitor whether the data collection and processing procedures are well established and permanently applied. The idea that it is the duty of the auditor to detect violations of the legislation is unanimously shared. At the same time, the auditor cannot be expected to report issues that do not belong to his competence. Mistakes in financial statements can be committed not onl

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Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient man

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Lapitkaia, Ludmila. "Improvement of the management strategy in elaborating of accounting policies of the entity in accordance with ifrs." In Conferinta stiintifica internationala "Strategii si politici de management in economia contemporana", editia VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2022.16.

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In modern conditions, the role of enterprise management is increasing significantly, and this is primarily due not only to the ability to manage the enterprise qualitatively, to approve the correct policy of its activities, to concretize budgets, but also, based on the approved development strategy, to understand which indicators, in which assessment should be reflected in financial statements. For the correct completing of the financial statements of the enterprise and presentation of high-quality financial information, the management of the enterprise must correctly develop and approve its a

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