Forecasting Future Fraud: Q&A With Joanne Horton Of Warwick Business School
Global Finance
MARCH 2, 2025
Weve got what we think is a rather exciting model, which we describe in a working paper, that helps forecast in advance the likelihood that a firm will go on to commit accounting fraud. So, they change inventory methodology, or they change their assumptions on revenue recognition, and they make it such that they beat these forecasts.
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