Amara, Ines; Amar, Anis Ben; Jarboui, Anis - In: International Journal of Academic Research in … 3 (2013) 3, pp. 40-51
The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of...
