Hdl Handle:
http://hdl.handle.net/10675.2/601067
Title:
Cash Flow Pattern Analysis of Fraud and Non-Fraud Firms: A Comparison and Contrast
Authors:
Runger, Shannon
Abstract:
In the aftermath of the major financial scandals that came to light in the late 1990’s and early 2000’s, many researchers have begun looking into fraud detection and prediction. My research seeks to determine whether or not a company’s cash flow pattern is an indicator of fraud. A cash flow pattern consists of either a positive or negative flow of cash in the three categories relating to a company’s cash activities: operational, financial and investment. They are located on the financial report known as the Statement of Cash Flows. To conduct this research, I randomly selected 30 companies from a mixture of over 250 companies. These companies are known to have released fraudulent financial statements in the past few decades according to releases by the Securities and Exchange Commission. I matched these 30 fraud companies with similarly sized companies in the same industry based on assets. From here, I will review the distribution of cash flow patterns based on financial data from one year prior to the fraudulent activity. After running some statistical tests on the data, I will analyze the findings and determine the outcome of the research.
Affiliation:
Department of Business Administration
Issue Date:
Mar-2016
URI:
http://hdl.handle.net/10675.2/601067
Type:
Presentation
Language:
en_US
Description:
Presentation given at the 17th Annual Phi Kappa Phi Student Research and Fine Arts Conference
Appears in Collections:
17th Annual Phi Kappa Phi Student Research and Fine Arts Conference: Oral Symposia II

Full metadata record

DC FieldValue Language
dc.contributor.authorRunger, Shannonen
dc.date.accessioned2016-03-09T20:58:11Zen
dc.date.available2016-03-09T20:58:11Zen
dc.date.issued2016-03en
dc.identifier.urihttp://hdl.handle.net/10675.2/601067en
dc.descriptionPresentation given at the 17th Annual Phi Kappa Phi Student Research and Fine Arts Conferenceen
dc.description.abstractIn the aftermath of the major financial scandals that came to light in the late 1990’s and early 2000’s, many researchers have begun looking into fraud detection and prediction. My research seeks to determine whether or not a company’s cash flow pattern is an indicator of fraud. A cash flow pattern consists of either a positive or negative flow of cash in the three categories relating to a company’s cash activities: operational, financial and investment. They are located on the financial report known as the Statement of Cash Flows. To conduct this research, I randomly selected 30 companies from a mixture of over 250 companies. These companies are known to have released fraudulent financial statements in the past few decades according to releases by the Securities and Exchange Commission. I matched these 30 fraud companies with similarly sized companies in the same industry based on assets. From here, I will review the distribution of cash flow patterns based on financial data from one year prior to the fraudulent activity. After running some statistical tests on the data, I will analyze the findings and determine the outcome of the research.en
dc.language.isoen_USen
dc.subjectFrauden
dc.subjectSecurities and Exchange Commissionen
dc.subjectCash Flow Patternsen
dc.titleCash Flow Pattern Analysis of Fraud and Non-Fraud Firms: A Comparison and Contrasten_US
dc.typePresentationen
dc.contributor.departmentDepartment of Business Administrationen
dc.description.advisorDugan, Michaelen
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