In Addition to Changes in Financial Statements, Which of the Following

question 26

Multiple Choice

In addition to changes in financial statements, which of the following can indicate financial statement fraud has occurred?

• A) Information in the footnotes to the financial statements
• B) Stable dividend payout ratio
• C) Increased hiring of qualified employees by the company
• D) Addition of an independent member on the board

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Definitions:

Saccades

Rapid, abrupt movements of the eyes that abruptly change the point of fixation.

Voluntary Fixation

A consciously controlled process of stabilizing focus on a particular stationary or moving object.

EOG

Electrooculography, a technique for measuring the corneo-retinal standing potential that exists between the front and the back of the human eye.

Snellen Eye Chart

A chart used to measure visual acuity, consisting of rows of letters decreasing in size, which is read from a standard distance.