Comparative characteristics of approaches to identifying accounting sleights of hand

The research is focused on the comparative analysis of the methodological foundations for the identification of manipulation of accounting statements of companies. There are many approaches to assessing the quality of financial statements of companies. This article describes the following methods of analysis: Benford's law, M-score manipulation index by M. Benish and F-score by D. Piotrovsky. The study identified the strengths and weaknesses of each approach.