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.
| Mualliflar | Ismatullaev Javokhir Jahongir ugli, Toni Heryana, Elis Mediawati |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-05-30 |
| Jild | 1 |
| Son | 5 |
| Betlar | 145-151 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17443869 |
DOI: 10.5281/zenodo.17443869 · Maqolaning asl sahifasi
Banking sector in Uzbekistan, Benford’s Law analysis, Financial statement fraud detection, Forensic accounting techniques, Quantitative fraud analysis, Z-score fnancial analysis.
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