Comparer des méthodes

	Modèle d'accumulation de Jones	Évaluation du risque de fraude
Domaine	Comptabilité	Comptabilité
Famille	MCDM	MCDM
Année d'origine	1991	2002
Auteur d'origine	Jennifer J. Jones	American Institute of Certified Public Accountants (AICPA)
Type	Financial statement analysis technique	Fraud risk assessment and audit procedure framework
Source fondatrice	Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.	American Institute of Certified Public Accountants (AICPA). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards.
Alias	Modified Jones Model	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
Apparentées	4	4
Résumé	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.	Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures.