Focus of the quantitative correlational study was the relationship between occurrence of management fraud in community banks in United States and financial ratios the Federal Deposit Insurance Corporation uses to monitor safety and soundness of banks. Theoretical framework reflected the concept of Analytic Model of Management Fraud in Community Banks, and that financial statements using financial ratios provide a lens to view the actions of management. Using logistical regression, three groups of financial ratios (i.e., performance, growth, and capital) were tested in the model for a period of three years prior to the occurrence of management fraud. The performance ratio logistical regression model provided strong and consistent predictive results over multiple timeframes. The results of study support incorporating foundational concepts of management fraud into the Analytic Model of Management Fraud in Community Banks. Revised Analytic Model of Management Fraud in Community Banks was developed to provide leaders and stakeholders a tool for the detection and prevention of management fraud.
|School:||University of Phoenix|
|School Location:||United States -- Arizona|
|Source:||DAI-A 69/12, Dissertation Abstracts International|
|Subjects:||Management, Finance, Criminology, Banking|
|Keywords:||Banking, Community banks, Corporate fraud, Financial ratios, Management fraud, Moral hazard, White collar crime|
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