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Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland ; second part: empirical aspects of analysis

Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 9 (2013) 2, pp. 34-46

This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify...

Persistent link: https://www.econbiz.de/10010226680

Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) : first part: theotheoretical aspects of analysis

Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 9 (2013) 1, pp. 26-34

This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that...

Persistent link: https://www.econbiz.de/10010188212