The Efficacy of Predictive Methods in Financial Statement Fraud

Table 8

The result of one-way repeated measures ANOVA for the second design.

	N=300		N=500		N=800
	F Prec.	F Recall	F Prec.	F Recall	F Prec.	F Recall
1% Fraudulent	1478	4992	2494	9105	3911	17057
3% Fraudulent	1420	5090	2496	9658	4033	17908
5% Fraudulent	1406	4536	2538	9723	4287	16697
7% Fraudulent	1546	4691	2390	9713	4076	17585
10% Fraudulent	1513	4639	2362	9651	4337	17685