Building an integral indicator of the evaluation of the probability of manipulating the data of accounting reporting for companies with different kinds of economic activity

This article is devoted to the issues of manipulating financial statements. All users of accounting (financial) statements to make objective economic decisions need to be sure of the quality of the economic information presented in the statements. However, the analysis of the applicability of the use of existing foreign models for assessing the probability of manipulation of financial statements indicates, for a number of reasons, their low efficiency. In this regard, it is necessary to continue the formation of a methodological base for assessing the degree of manipulation of financial statements, which will help increase its reliability. One of the promising directions in solving the indicated problem is the construction of the resulting probabilistic model of the integrated indicator of manipulation of financial statements. So, this article sets out a specific step-by-step algorithm of actions that allows you to evaluate the quality of the preparation of financial statements. Using this algorithm, we constructed an integral indicator for assessing the probability of manipulation of accounting data in the direction of overstatement for companies with the type of economic activity “Manufacture of machinery and equipment”. It was also proved that the integral indicator of assessing the probability of manipulation of accounting data is industry specific.