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Fraudulent financial reporting motivations in emerging markets
Journal of Financial Crime, 2021Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive survey and statistical population consists of independent auditors.
Farqad Sallal +2 more
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Exploring Fraudulent Financial Reporting with GHSOM
2009The issue of fraudulent financial reporting has drawn much public as well as academic attention. However, most relevant researches focus on predicting financial distress or bankruptcy. Little emphasis has been placed on exploring the financial reporting fraud itself.
Rua-Huan Tsaih +2 more
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THE CONSEQUENCES OF FRAUDULENT FINANCIAL REPORTING [PDF]
The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2011 Financial reporting frauds are a serious threat for the investor’s confidence in the financial information. The side effects of the financial frauds are affecting the integrity, quality and confidence in published financial reporting. Criminals who carry out such fraud, from management to employees, must understand that the interference of records is a
Mariana VLAD +2 more
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CFO Intentions of Fraudulent Financial Reporting
AUDITING: A Journal of Practice & Theory, 2005This study investigates factors indicating CFO intentions of fraudulent financial reporting. Structural equation modeling is used to analyze survey data obtained from 139 CFOs. We find that an extended reasoned action model fits the data well and explains CFO intentions to report fraudulently. More specifically, we find that CFOs of large companies are
Peter R. Gillett, Nancy Uddin
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Detecting fraudulent financial reporting using financial ratio
Journal of Financial Reporting and Accounting, 2016Purpose The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent financial reporting (FFR). Design/methodology/approach The logit model was used to identify firms that are related to FFR.
Emie Famieza Zainudin +1 more
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Accountability in Financial Reporting: Detecting Fraudulent Firms
Procedia, Social and Behavioral Sciences, 2014 AbstractThis paper aims to investigate whether there are any significant differences between the means of financial ratios of fraudulent and non-fraudulent firms and to identify which financial ratio is significant to detect fraudulent reporting. The sample comprises of 65 fraudulent firms and 65 samples of non-fraudulent firms of Malaysian Public ...
Dalnial, Hawariah +3 more
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A Risk Perspective on Fraudulent Financial Reporting
SSRN Electronic Journal, 2005This paper analyzes the relationship of fraud risk assessments to other risk assessments by auditors. The PCAOB (2005, 17) notes this is a problem area of current practice. The major findings are as follows. First, the study identifies the crucial role of benchmarks in forensic accounting to help differentiate between intentional and unintentional ...
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The effect of environmental structures on fraudulent financial reporting
2021Earnings management is defined as earnings manipulation by management to achieve a part of prejudiced expected earnings. This research evaluated the effect of environmental structures on fraudulent reporting of companies by anticipating causal relationships between the structures of business environment change, long-term executive perspective ...
Pakmaram, Asgar +3 more
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The stock market reaction to fraudulent financial reporting
Managerial Auditing Journal, 2002Explores the impact that recent fraudulent financial reporting has had on the capital markets. Attempts to examine the stock market reaction, both to return and risk, to fraudulent financial reporting that has occurred in major corporations during the decade 1990‐1999. Finds that capital market impact is significant in dollar terms with strong negative
Raymond A.K. Cox, Thomas R. Weirich
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Topological pattern discovery and feature extraction for fraudulent financial reporting
Expert Systems With Applications, 2014Fraudulent financial reporting (FFR) involves conscious efforts to mislead others regarding the financial condition of a business. It usually consists of deliberate actions to deceive regulators, investors or the general public that also hinder systematic approaches from effective detection.
Rua-Huan Tsaih, , Shin-Ying Huang
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