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Logit models to assess the risk of fraudulent misstatements in financial statements of Russian banks

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International Accounting (2019) 22(1) 24-37
DOI: 10.24891/ia.22.1.24
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Abstract

… the risk of fraud in financial statements, perform a praxeological analysis of information on reasons for financial organizations' license … Results We reviewed the existing regression models that help identify and assess the risk of material misstatement in financial statements, …

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Arzhenovskii, S. V., Bakhteev, A. V., & Slobodyan, A. S. (2019). Logit models to assess the risk of fraudulent misstatements in financial statements of Russian banks. International Accounting, 22(1), 24–37. https://doi.org/10.24891/ia.22.1.24

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