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IJSRP, Volume 9, Issue 2, February 2019 Edition [ISSN 2250-3153]

      Enyi, Patrick Enyi

Abstract: Horizontal and vertical analysis are among the numerous financial statements fraud (FSF) detection methods which have been severely criticized for their apparent imprecision. This paper intends to reverse this through a new technique which combines the two to produce a joint relational trend analysis (RTA). The study adopted the desk research method using a rehashed five-year financial statement data and employed tables and simple MS Excel commands to perform periodic relational analysis by comparing the probabilities of the occurrence of a percentage of an item in a group for the current period with similar probabilities of the same item and group for the base period.

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Enyi, Patrick Enyi (2019); Relational Trend Analysis: A Simple and Effective Way To Detect Financial Statements Fraud; International Journal of Scientific and Research Publications (IJSRP) 9(2) (ISSN: 2250-3153), DOI:



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