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A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting*
Accounting Perspectives, 2008ABSTRACTThis commentary analyzes the relationship of fraud risk assessments to other risk assessments by auditors. The Public Company Accounting Oversight Board notes that this is a problem area of current practice. Effective detection of fraudulent financial reporting requires an integrative accounting/auditing conceptual framework.
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Company Characteristics and the Tendency of Fraudulent Financial Reporting
2022Company will always try to satisfy the expectation of their shareholders, even if the business conditions are not favorable. This will influence the company decisions, and one of them is decision about financial reports. Financial reports are important because it’s one of the tools that investor use to measure the company they invest. There are several
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The relationship between knowledge-based economy and fraudulent financial reporting
Journal of Facilities Management, 2023exaly
A case study on fraudulent financial reporting: evidence from Malaysia
Accounting Research Journal, 2016Chee Kwong Lau
exaly
The Role of Imputation in Detecting Fraudulent Financial Reporting
International Journal of Innovative Computing, Information and Control, 2016Moepya, Stephen Obakeng +3 more
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Managerial ability, political connections, and fraudulent financial reporting in China
Journal of Accounting and Public Policy, 2017Qi Zheng
exaly