手法を比較

	ジョーンズ発生高モデル	不正リスク評価
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1991	2002
提唱者	Jennifer J. Jones	American Institute of Certified Public Accountants (AICPA)
種類	Financial statement analysis technique	Fraud risk assessment and audit procedure framework
原典	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.
別名	Modified Jones Model	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
関連	4	4
概要	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.