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Using Analytics to Detect Possible Fraud: Tools and Techniques by Pamela S. Mantone

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Index

A

Accruals

Dechow-Dichev Accrual Quality model

component abbreviations

four companies

Jones Nondiscretionary Accruals model

Company 1

Company 2

Company 3

Company 4

component abbreviations

gross PPE

Sloan's Accruals model

Company 1

Company 2

Company 3

Company 4

Aging

Analysis techniques using historical financial statements and other company information

Lev-Thiagarajan's 12 Signals

Company 1

Company 2

Company 3

Company 4

Piotroski F-Score model

Company 1

Company 2

Company 3

Company 4

“Anomalies in Income Numbers: Evidence of Goal Oriented Behavior” (Carslaw)

Asset quality index (AQI)

B

Beneish M-Score model

Company 1

calculations of eight indices

DEPI

DEPTA

DSRI

GMI

LVGI

overall M-Score calculations

SGAI

SGI

TAPTA

TATA

Company 2

calculations of eight indices

DEPI

DSRI

GMI

overall M-Score calculations

SGAI

SGI

TAPTA

TARTA

TATA

TITA

Company 3

calculations for six of eight indices for governmental funds

calculations for seven of eight indices for primary government

indices of governmental funds

indices of primary government

overall M-Scores for primary government and governmental funds financial statements

Company 4

AQI

calculations of eight indices

DEPI

DSRI

GMI

GMI comparisons with Company 2

LVGI

overall M-Score calculations

SGAI

SGI

TATA

component abbreviations

formula for

formulas for each component

summary

Benford's Law

Company 1

first-digit test of YR 1

first-two-digits test of all 5 years

first-two-digits test of YR 1

first-two-digits test of YR 3

first-two-digits test ...

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