TY - JOUR AU - Tien Hung, Nguyen AU - Sau, Huynh Van AU - Dung, Nguyen Tri PY - 2018/12/04 TI - Fraud of Financial Statements at Listed Enterprises on Ho Chi Minh City Securities Department JF - VNU JOURNAL OF ECONOMICS AND BUSINESS; Vol 34 No 4 KW - N2 - The study was conducted to identify fraudulent financial statements at listed companies (DNNY) on the Ho Chi Minh City Stock Exchange (HOSE) through the Triangular Fraud Platform This is a test of VSA 240. At the same time, the conformity assessment of this model in the Vietnamese market. The results show that the model is based on two factors: the ratio of sales to total assets and return on assets; an Opportunity Factor (Education Level); and two factors Attitude (change of independent auditors and opinion of independent auditors). This model is capable of accurately forecasting more than 78% of surveyed sample businesses and nearly 72% forecasts for non-research firms. UR - https://js.vnu.edu.vn/EAB/article/view/4129