Severe critiques trail the level and vertical study designs of detecting fiscal statements trickery (FSF) for inexact lack of accuracy. This paper presents the relational current study (RTA) method to correct this defect. The study selected the desk research procedure utilizing a rehashed five-old age financial affidavit dossier. The study working tables and simple MS Excel commands to act repeated related analysis equating the probabilities of the current ending incident of an item as one accompanying analogous probabilities of alike in the base period. The results presented that RTA caused indications which emphasize not only the question district of the financial charges but again the beginning(s) of the problem(s). The judgments again marked that RTA overcame the imperfections of allure forerunners accompanying better precision removing the need for state-of-the-art numerical modeling.
Author(s) Details:
Enyi, Patrick Enyi,
Department of Accounting, Babcock University, Nigeria.
Please see the link here: https://stm.bookpi.org/COSTR-V7/article/view/8504
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