Title of the Contribution (Times New Roman 14 pt)

First Author, [1] Second Author[2]

Abstract

The paper discusses the well‐known issue of finding the most appropriate policies and strategies for detecting accounting manipulation. The paper brings to attention a contemporary issue, which is also a necessary requirement in any economy, especially in a transition economy, threatened by economic and political crises. This research is based on interviews with credit officers from different banks in the country. To estimate the model are used data from financial statements of entities with different activity and from different cities of Albania. Beneish model is used to calculate the possibility of manipulation of these statements. During the paper we will discuss detailed techniques of discovering accounting manipulation. At the conclusions we will see that accruals have consistently provided a conventional opportunity to perpetrate a fraud like other items of the financial statements.

Key words:(Enter no more thanfive key words and separate them by commas) Beneish Model, Accounting Manipulation, Fraud.

JEL classification: (Enter at least 3 JEL codes and separate them by commas) M41, M42, M48

1. Introduction - Title of the section (automatically numbered)

First paragraph of the section, lacking indentation at the beginning of the first line.

A Second and following paragraphs of the text have initial indentation of 0,5 cm.

Main body of the text:

The typescripts and manuscripts should be followed:

  1. Typescripts (Application: Microsoft Word, Font - Times New Roman 12 pt), format file:

*.doc or *.docs

  1. The manuscript should meet following requirements:

A4 sized paper should be used:

  • Margins: left - 25 mm, right - 25 mm, Top and bottom margins 25 mm, Font size:
  • Main body text – 11 pt, Line spacing – 1,5
  • Footnotes – 11 pt
  • Spacing: Before:0, After: 0,
  • Alignment: Justified,
  • Indentation: Left: 0, Right: 0, Special: 0,
  • Style: Normal (not Title, Heading, Heading2,...,Body Text, etc!). Leave anempty line between sections.

Reference style (in text)

Text: All citations in the text should refer to:

Single author: the author's name (without initials, unless there is ambiguity) and the year of

publication; e.g. (Smith, 1998)

Two authors: both authors' names and the year of publication; e.g. (O’ Donoghue & Clarke, 2010).

Three or more authors: first author's name followed by 'et al.' and the year of publication. Examples:'as demonstrated (Allan, 2000a, 2000b, 1999; Allan and Jones, 1999). Kramer et al. (2010) have recently shown..

Journal article in print: 8 or more authors, e.g. (Sohrabi et al., 2011)

Web page; e. g. (International Accounting Standard Board, 2015)

Web page: No author, e. g. (“Improve indigenous housing”, 2007)

1.1 Title of the subsection (automatically numbered)

Again first paragraph without indentation.

Again second paragraph indented.

2. Inserting additional material

Figures should be centered. The title of figures should appear immediately below the figure. (Title:Fig. 1. Example x (9pt)). The title of the figure should follow the figure number. Figures should notbe wider than the margins of the paper. Leave an empty line before and after each figure.

Fig. 1. Example x

Numbers in all tables, as well as in the text should be written with a decimal dot. Tables have to be centered, numbered continuously, and referenced in the text. Tables should not be wider than themargins of the paper. Under table there should be source given typed in 9 pt Times New Roman, Alignment: left.

Table 1. Sample table

Players / Gains / Losses
Managers / Reducing the cost of capital
Keeping their job
Official examination
Minimization of income tax
Gain tax advantages
Avoid political costs / The job and reputation
Existing shareholders / Increase the market value of
their bonds
Controlling employees claims / Wealth transfer to the actual
Shareholders , etc.

Table 1: Potential Gains and Losses from Manipulating Accounts

Source: Stolowy, H., & Breton, G. (2004). Accounts Manipulation: A Literature Review and Proposed. Review of Accounting and Finance, 5-92

Equations have to be centered and right-numbered continuously inside the parenthesis (If equations are not referenced in the text, the numbering is not obligatory. Please use 11-pt sized font. For writing equations, use the following example:

Conclusions

This section should include the conclusions of the research project. The results of the work should berelated to the already known results.

References

All references must meet APA styles (American Psychological Association-more information

(References - 11 points, Line spacing - 1.5, Justified).

Akiniomi, J. (2010). The Role Of Auditors In Fraud Detection, Prevention And Reporting In Nigeria. Journal Of Research In National Development.

Fynefaceph, A., & Oladeji, E. (2013). Fraud Prevention, Mitigation and Management Practices In Nigerian Firms. IOSR Journal of Business and Management (IOSR-JBM).

Mamo, J., & Shehu, I. (2015). Financial Statement Manipulation.The Application Of Beneish M-Score Model For Detecting Accounting Fraud In Economic Units In Albania. International Scientific Conference: Knowledge - Capital of the future. Bansko, Bulgaria .

Omar, N., Koya, R., Sanusi , Z., & Shafie, N. (2014). Financial Statement Fraud: A Case Examination Using Beneish Model and Ratio Analysis. International Journal of Trade, Economics and Finance, Vol. 5.

Popescu, L., & Nisulescu, I. (2013). Detecting Creative Accounting Practices and their Impact on the Quality of Information Presented in Financial Statements. Journal of Knowledge Management, Economics and Information Technology, Vol III, Issue 6.

Rose, J., & Norman, C. S. (2008). "Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk". The Institute of Internal Auditors Research Foundation.

Roychowdhury, S. (2006). "Earnings management through real activities manipulation". Journal of Accounting and Economics 42.

[1] Corresponding author: Degree, University/Institute, department, address, e-mail, post mail

[2] Degree, University/Institute, department, address, e-mail, post mail