Evaluation of the probability of manipulating accounting reporting in companies with the type of textile industry economic activity

In this paper, we consider the possibility of constructing an integrated indicator for assessing the probability of distortion in accounting (financial) statements, taking into account the influence of industry specifics of companies for companies with the type of economic activity “Textile Industry”. The constructed integral indicator for assessing the probability of manipulating accounting (financial) reporting data for companies with the Textile Industry type of economic activity is capable of detecting manipulation facts with a probability of 83%.