方法对比
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| 琼斯应计模型× | 内部控制评价× | |
|---|---|---|
| 领域 | 会计学 | 会计学 |
| 方法族 | MCDM | MCDM |
| 起源年份≠ | 1991 | 1992 |
| 提出者≠ | Jennifer J. Jones | The Committee of Sponsoring Organizations of the Treadway Commission (COSO) |
| 类型≠ | Financial statement analysis technique | Comprehensive control evaluation framework |
| 开创性文献≠ | 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 ↗ |
| 别名≠ | Modified Jones Model | COSO Framework, Control Design Testing, Internal Control Assessment |
| 相关 | 4 | 4 |
| 摘要≠ | 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. | 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. |
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