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An accounting irregularity is an entry or statement that does not conform to the normal laws, practises and rules of the accounting profession, having the deliberate intent to deceive or defraud. Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or omitting information ...
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
Statistical conclusion validity is the degree to which conclusions about the relationship among variables based on the data are correct or "reasonable". This began as being solely about whether the statistical conclusion about the relationship of the variables was correct, but now there is a movement towards moving to "reasonable" conclusions that use: quantitative, statistical, and ...
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To promote a neutral (useless) product, a company must find or conduct, for example, 40 studies with a confidence level of 95%. If the product is useless, this would produce one study showing the product was beneficial, one study showing it was harmful, and thirty-eight inconclusive studies (38 is 95% of 40).
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In addition to the main result, Ioannidis lists six corollaries for factors that can influence the reliability of published research. Research findings in a scientific field are less likely to be true, the smaller the studies conducted. the smaller the effect sizes. the greater the number and the lesser the selection of tested relationships.
Turnover in accounting personnel or other deficiencies in accounting and information processes can create an opportunity for misstatement. As for misappropriation of assets, opportunities are greater in companies with accessible cash or with inventory or other valuable assets, especially if the assets are small or easily removed.