পদ্ধতির তুলনা করুন
নির্বাচিত পদ্ধতিগুলো পাশাপাশি পর্যালোচনা করুন; যে সারিগুলোয় পার্থক্য আছে সেগুলো চিহ্নিত করা হয়।
| জোন্স অ্যাক্রুয়াল মডেল× | অভ্যন্তরীণ নিয়ন্ত্রণ মূল্যায়ন× | |
|---|---|---|
| ক্ষেত্র | হিসাববিজ্ঞান | হিসাববিজ্ঞান |
| পরিবার | MCDM | MCDM |
| উদ্ভবের বছর≠ | 1991 | 1992 |
| প্রবর্তক≠ | Jennifer J. Jones | The Committee of Sponsoring Organizations of the Treadway Commission (COSO) |
| ধরন≠ | Financial statement analysis technique | Comprehensive control evaluation framework |
| মৌলিক উৎস≠ | Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228. DOI ↗ | The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications. link ↗ |
| অপর নাম≠ | Modified Jones Model | COSO Framework, Control Design Testing, Internal Control Assessment |
| সম্পর্কিত | 4 | 4 |
| সারসংক্ষেপ≠ | The Jones Accrual Model, developed by Jennifer J. Jones in 1991, is a statistical method for detecting earnings management in financial statements by isolating abnormal accruals. It distinguishes between normal business accruals and potentially manipulated accruals, helping auditors and analysts identify potential financial statement fraud. | Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud. |
| ScholarGateডেটাসেট ↗ |
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