{"id":"https://openalex.org/W2104362153","doi":"https://doi.org/10.2139/ssrn.895541","title":"Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation","display_name":"Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W2104362153","doi":"https://doi.org/10.2139/ssrn.895541","mag":"2104362153"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.895541","doi":"https://doi.org/10.2139/ssrn.895541","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.895541","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.895541","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067918259","display_name":"Keith Lamar Jones","orcid":"https://orcid.org/0000-0003-4833-5929","observed_orcids":["https://orcid.org/0000-0003-4833-5929"]},"institutions":[{"id":"https://openalex.org/I146416000","display_name":"University of Kansas","ror":"https://ror.org/001tmjg57","country_code":"US","type":"education","lineage":["https://openalex.org/I146416000"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Keith Lamar Jones","raw_affiliation_strings":["University of Kansas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Kansas","institution_ids":["https://openalex.org/I146416000"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059631840","display_name":"Gopal V. Krishnan","orcid":"https://orcid.org/0000-0002-1037-3527","observed_orcids":["https://orcid.org/0000-0002-1037-3527"]},"institutions":[{"id":"https://openalex.org/I139924743","display_name":"Bentley University","ror":"https://ror.org/01px48m89","country_code":"US","type":"education","lineage":["https://openalex.org/I139924743"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Gopal Krishnan","raw_affiliation_strings":["Bentley University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bentley University","institution_ids":["https://openalex.org/I139924743"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088154779","display_name":"Kevin D. Melendrez","orcid":"https://orcid.org/0000-0001-5647-3825","observed_orcids":["https://orcid.org/0000-0001-5647-3825"]},"institutions":[{"id":"https://openalex.org/I10052268","display_name":"New Mexico State University","ror":"https://ror.org/00hpz7z43","country_code":"US","type":"education","lineage":["https://openalex.org/I10052268"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kevin Melendrez","raw_affiliation_strings":["New Mexico State University - Department of Accounting & Business Computer Systems, United States","New Mexico State University - Department of Accounting & Business Computer Systems"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"New Mexico State University - Department of Accounting & Business Computer Systems, United States","institution_ids":["https://openalex.org/I10052268"]},{"raw_affiliation_string":"New Mexico State University - Department of Accounting & Business Computer Systems","institution_ids":["https://openalex.org/I10052268"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5059631840"],"corresponding_institution_ids":["https://openalex.org/I139924743"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":89,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9890000224113464},{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.781000018119812},{"id":"https://openalex.org/keywords/beneish-m-score","display_name":"Beneish M-Score","score":0.9810000061988831},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.8360000252723694},{"id":"https://openalex.org/keywords/total-accruals","display_name":"total accruals","score":0.6919999718666077}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.9391301870346069},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6536972522735596},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.519784152507782},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5112156867980957},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.4872209131717682},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.46941813826560974},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4647727608680725},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38929733633995056}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.2139/ssrn.895541","doi":"https://doi.org/10.2139/ssrn.895541","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.895541","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:figshare.com:article/23890887","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Do_models_of_discretionary_accruals_detect_actual_cases_of_fraudulent_and_restated_earnings_An_empirical_evaluation/23890887","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"},{"id":"doi:10.57912/23890887","doi":"https://doi.org/10.57912/23890887","is_oa":true,"landing_page_url":"https://doi.org/10.57912/23890887","pdf_url":null,"source":{"id":"https://openalex.org/S7407050618","display_name":"American University Research Archive","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.57912/23890887.v1","doi":"https://doi.org/10.57912/23890887.v1","is_oa":true,"landing_page_url":"https://doi.org/10.57912/23890887.v1","pdf_url":null,"source":{"id":"https://openalex.org/S7407050618","display_name":"American University Research Archive","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.2139/ssrn.895541","doi":"https://doi.org/10.2139/ssrn.895541","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.895541","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.7699999809265137,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W185923142","https://openalex.org/W1265438209","https://openalex.org/W1603811794","https://openalex.org/W1986187321","https://openalex.org/W1995455337","https://openalex.org/W2057190074","https://openalex.org/W2062651224","https://openalex.org/W2069446933","https://openalex.org/W2090013642","https://openalex.org/W2104362153","https://openalex.org/W2137298899","https://openalex.org/W2148064970","https://openalex.org/W2149535930","https://openalex.org/W2149662459","https://openalex.org/W2163146514","https://openalex.org/W2176195673","https://openalex.org/W2321597487","https://openalex.org/W3121620818","https://openalex.org/W3122547505","https://openalex.org/W3124119953","https://openalex.org/W3124170598","https://openalex.org/W3125111241"],"related_works":["https://openalex.org/W3125903525","https://openalex.org/W2901488409","https://openalex.org/W2568546163","https://openalex.org/W2909031953","https://openalex.org/W2350763255","https://openalex.org/W2118999129","https://openalex.org/W3123722594","https://openalex.org/W846303130","https://openalex.org/W3125398325","https://openalex.org/W2022026845"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":5},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":7},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":17},{"year":2012,"cited_by_count":10}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}