Research of Methods for Revealing Manipulation of Financial Statements

Financial information has essential role in the economy and business in each country and worldwide. Many stakeholders of a certain company or organisation or Government make decision through financial information. This thesis aims to to investigate and analyze the methodologies for detecting financial manipulations within non-profit organizations. This research aims to bridge the gap between theoretical financial analysis techniques and their practical application in a real-world context, ensuring that the methodologies used are both relevant and effective in non-profit settings. Financial statement manipulation is a pervasive concern in the business world, as it can distort the true financial health of a company, mislead investors/stakeholders and erode market confidence. Therefore, understanding and effectively detecting such manipulations are crucial for maintaining transparency and trust in financial markets and to the public. In addition, the findings of this paper can be used by regulators, auditors and investors to enhance their ability to uncover fraudulent practices and protect the integrity of financial reporting