Quantitative analysis of financial statement fraud in uzbek banks: patterns, red flags, and risk indicators

Ismatullaev Javokhir Jahongir ugli, Toni Heryana, Elis Mediawati

Innovation science and technologiy · 2025-yil

Annotatsiya

This study investigates fnancial statement fraud risk in Uzbekistan’s banking sector through quantitative analysisof fve major banks from 2018 to 2023. By applying Z-score analysis, Benford’s Law, and correlation testing to publiclyavailable fnancial data, the research identifes statistical anomalies, red flags, and inconsistent reporting patterns. Notablefndings include extreme fluctuations in return metrics, suspicious proft growth rates, and deviations from expecteddigit distributions. While the study does not confrm fraud, it highlights areas of elevated risk and provides a replicablemethodology for fraud detection in emerging markets. These results contribute to the development of preventive fnancialoversight tools and support efforts to enhance transparency and governance in Uzbekistan’s fnancial institutions.

Maqola ma’lumotlari
MualliflarIsmatullaev Javokhir Jahongir ugli, Toni Heryana, Elis Mediawati
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-05-30
Jild1
Son5
Betlar145-151
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.17443869
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.17443869 · Maqolaning asl sahifasi

Kalit so‘zlar

Banking sector in Uzbekistan, Benford’s Law analysis, Financial statement fraud detection, Forensic accounting techniques, Quantitative fraud analysis, Z-score fnancial analysis.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAIsmatullaev Javokhir Jahongir ugli, Toni Heryana, & Elis Mediawati (2025). QUANTITATIVE ANALYSIS OF FINANCIAL STATEMENT FRAUD IN UZBEK BANKS: PATTERNS, RED FLAGS, AND RISK INDICATORS. Innovation science and technologiy, 1(5), 145-151. https://doi.org/10.5281/zenodo.17443869
GOST (OAK)Ismatullaev Javokhir Jahongir ugli, Toni Heryana, Elis Mediawati QUANTITATIVE ANALYSIS OF FINANCIAL STATEMENT FRAUD IN UZBEK BANKS: PATTERNS, RED FLAGS, AND RISK INDICATORS // Innovation science and technologiy. – 2025. – T. 1, № 5. – P. 145-151. – DOI: 10.5281/zenodo.17443869.
MLAIsmatullaev Javokhir Jahongir ugli, Toni Heryana, and Elis Mediawati. “QUANTITATIVE ANALYSIS OF FINANCIAL STATEMENT FRAUD IN UZBEK BANKS: PATTERNS, RED FLAGS, AND RISK INDICATORS.” Innovation science and technologiy, 1(5), 145-151, 2025. https://doi.org/10.5281/zenodo.17443869
ChicagoIsmatullaev Javokhir Jahongir ugli, Toni Heryana, and Elis Mediawati. “QUANTITATIVE ANALYSIS OF FINANCIAL STATEMENT FRAUD IN UZBEK BANKS: PATTERNS, RED FLAGS, AND RISK INDICATORS.” Innovation science and technologiy, 1(5), 145-151 (2025). https://doi.org/10.5281/zenodo.17443869
HarvardIsmatullaev Javokhir Jahongir ugli, Toni Heryana, and Elis Mediawati (2025) ‘QUANTITATIVE ANALYSIS OF FINANCIAL STATEMENT FRAUD IN UZBEK BANKS: PATTERNS, RED FLAGS, AND RISK INDICATORS’, Innovation science and technologiy, 1(5), 145-151. https://doi.org/10.5281/zenodo.17443869
BibTeX
@article{ismatullaevjavokhirjahongirugli2025,
  title = {QUANTITATIVE ANALYSIS OF FINANCIAL STATEMENT FRAUD IN UZBEK BANKS: PATTERNS, RED FLAGS, AND RISK INDICATORS},
  author = {Ismatullaev Javokhir Jahongir ugli and Toni Heryana and Elis Mediawati},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {5},
  pages = {145-151},
  doi = {10.5281/zenodo.17443869},
  url = {https://doi.org/10.5281/zenodo.17443869}
}

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