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In recent years the world has experienced financial crisis and as a result commercial institutions and co-operatives have been facing varying levels of lower performance.
With this fluctuating economic performance financial institutions and SACCOs, especially in Africa have shown low resilience to this crisis.
Thus the non-resilience when looked at under the managers-utility cum shareholders' profits maximization structure; it increases the incentive of managers to expropriate resources from the shareholders while keeping their dividends high.
Such scenario is only possible in real world through creative accounting.
This book therefore provides forensic ways and means of detecting ‘‘cooked books and baked ledgers’’, using stepwise regression statistical models.
It also provides evidence on how to detect earnings smoothing in organizations especially in SACCOs through correlation of accruals and cash flow ratios.
The analyses in this book should be precisely helpful to Practitioners, Regulators, Academics, and Investors.
Lari CPA, CFE, MCom: Holds a Master of Commerce in Forensic Accounting from Strathmore University.
He is a co-author of Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books-Wiley & Sons 2011, Copyright.
Currently, Audit Director at the Office of the Auditor - General, Kenya.
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