The aim of the study was to determine extent of earning manipulations and possible fraudulent activities in banking sector. The study involved banks in East Africa where the financial statements of 34 banks in Kenya. 30 banks in Tanzania and 20 banks in Uganda were analysed. The study used Beneish model to classify banks as manipulators and non-manipulators. https://www.marcelovicente.com/product-category/osis-crystal-gel/