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Detecting Fraudulent Financial Reporting through Financial Statement Analysis

Hawariah Dalnial, Amrizah Kamaluddin, Zuraidah Mohd Sanusi, and Khairun Syafiza Khairuddin
Accounting Research Institute and Faculty of Accountancy, Universiti Teknologi MARA, Selangor CO 40450 Malaysia
Abstract—Fraudulent financial reporting is a major concern for two primary regulators of Malaysia’s capital market - the Securities Commission (SC) and Bursa Malaysia. Both authorities continue to refine the parameters that will ensure rigorous surveillance over public listed firms. The objective of current study is to examine the association between financial statement analysis and fraudulent financial reporting. Many researchers found indication of financial ratios to detect fraudulent financial reporting but others also have concluded otherwise. Most of these studies were conducted outside of Malaysia. The sample comprises of the Malaysian Public Listed firms and data used ranged between year 2000 to 2011. The result indicated that several financial ratios such as total debt to total asset, and receivables to revenue were found to be significant predictors to detect fraudulent financial reporting. This reflects that, financial ratios maybe helpful in the detection of fraudulent financial reporting. These findings add to the extant literature on the ability of financial ratios to detecting fraud.

Index Terms—financial statement analysis, fraudulent financial reporting, public listed companies, Malaysia

Cite: Hawariah Dalnial, Amrizah Kamaluddin, Zuraidah Mohd Sanusi, and Khairun Syafiza Khairuddin, "Detecting Fraudulent Financial Reporting through Financial Statement Analysis," Journal of Advanced Management Science, Vol. 2, No. 1, pp. 17-22, March 2014. doi: 10.12720/joams.2.1.17-22
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