Determinants Of Financial Misreporting PDF Download
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Author | : Soenke Sievers |
Publisher | : |
Total Pages | : 84 |
Release | : 2019 |
Genre | : |
ISBN | : |
Download Determinants of Financial Misreporting Book in PDF, ePub and Kindle
We provide a comprehensive overview of the findings regarding the causes of financial restatements in the US. Acknowledging that restatements may derive from intentional and unintentional misreporting, we assign the findings to one of three pillars: i) expected benefits, ii) expected costs and iii) executive characteristics. Assuming that managers are rational decision-makers, the likelihood of misreporting increases in expected benefits and decreases in expected costs. While expected benefits reflect executives' desire to maximize private benefits through compensation contracts, expected costs refer to the likelihood that misreporting will be revealed through internal or external controls. Given that efficiency of internal and external controls derives from the ability to avoid both, intentional and unintentional misreporting, we also review literature that investigates less severe restatements. We support the existing research by enhancing the understanding of restatements in light of severe and less severe restatements, identifying research gaps and organizing fragmented findings into a larger picture. Ultimately, our survey might inform regulatory bodies, auditors, standard setters and executives regarding restatements of financial statements.
Author | : Ronald Spicer |
Publisher | : GRIN Verlag |
Total Pages | : 88 |
Release | : 2019-01-17 |
Genre | : Business & Economics |
ISBN | : 3668866686 |
Download Insights in Financial Fraud Research Book in PDF, ePub and Kindle
Academic Paper from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 1, Northcentral University, course: DBA paper, language: English, abstract: This work is a review of financial fraud research and the trends this type of research is currently taking. It will present an examination of the state of research in this field. Attention will also be paid to the practical applications of financial fraud research. In addition, there is a review of theory in financial fraud research and the role of ethics in this research field. Suggestions for the future direction of financial fraud research will be given. This work includes a final chapter with selected fraud case studies from the archives of the Federal Bureau of Investigation (FBI), the Internal Revenue Service (IRS), and the Security and Exchange Commission.
Author | : Rafay, Abdul |
Publisher | : IGI Global |
Total Pages | : 650 |
Release | : 2021-03-18 |
Genre | : True Crime |
ISBN | : 1799855694 |
Download Handbook of Research on Theory and Practice of Financial Crimes Book in PDF, ePub and Kindle
Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.
Author | : Maria Krambia-Kapardis |
Publisher | : |
Total Pages | : 233 |
Release | : 2016 |
Genre | : Business & Economics |
ISBN | : 9781137406446 |
Download Corporate Fraud and Corruption Book in PDF, ePub and Kindle
Financial crisis, fraud and corruption -- Financial crisis prevention through regulation -- Ensuring corporate ethical behavior -- Private and public sector governance -- A holistic model of corruption and corporate fraud prevention
Author | : M. Krambia-Kapardis |
Publisher | : Springer |
Total Pages | : 245 |
Release | : 2016-04-08 |
Genre | : Business & Economics |
ISBN | : 1137406437 |
Download Corporate Fraud and Corruption Book in PDF, ePub and Kindle
Recent large-scale corporate collapses, such as Lehman Brothers, Enron, Worldcom, and Parmalat, highlight the implosion of traditional models of fraud prevention. By focusing on risk factors at the micro level, they have failed to take into account the broader context in which external auditors operate as well as the crucial importance of such factors as corruption, organizational culture, corporate social responsibility, ethical values, governance, ineffective regulation, and a lack of transparency. Corporate Fraud and Corruption engages readers by showing how evidence-based, multi-level micro and macro analysis of fraud risk and protective factors inform effective fraud prevention, in turn minimizing financial catastrophes. Krambia-Kapardis focuses on her own empirical research into the aetiology of fraud to showcase a holistic approach to fraud prevention. This book also features major case studies from the United States, the United Kingdom, and Australia.
Author | : Gerard M. Zack |
Publisher | : John Wiley & Sons |
Total Pages | : 320 |
Release | : 2012-11-05 |
Genre | : Business & Economics |
ISBN | : 1118421477 |
Download Financial Statement Fraud Book in PDF, ePub and Kindle
Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.
Author | : Simon Grima |
Publisher | : Emerald Group Publishing |
Total Pages | : 487 |
Release | : 2020-02-10 |
Genre | : Business & Economics |
ISBN | : 183867635X |
Download Contemporary Issues in Audit Management and Forensic Accounting Book in PDF, ePub and Kindle
In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
Author | : David Onditi |
Publisher | : GRIN Verlag |
Total Pages | : 17 |
Release | : 2019-10-07 |
Genre | : Business & Economics |
ISBN | : 3346030083 |
Download Fraud prevention and detection. External audits in the organisation of great companies Book in PDF, ePub and Kindle
Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: A, University of Nairobi (School of Business), course: BCOM, language: English, abstract: The thesis deals with the topic how external audits can prevent and detect fraud in great companies' organisation. The logic behind this topic is that all companies may face the risk of fraudulent activities in the organisation. In the early 2000s, accounting fraud was a hot topic for the SEC when several famousfraud scandals at companies such as Enron, WorldCom and HealthSouth shook investor confidence in the financial market. This fraudulent behaviour can lead to the collapse or severely damage a company’s reputation. When fraud appears in a company, people will start asking who will be responsible for preventing and detectingfraud. Shareholder or stakeholder who read financial statements believes that external auditors play a critical role regarding the accuracy of the financial statement. It is important to have high quality external auditor in detecting fraud and to investigate existing auditing procedures to prevent the possibility of fraud occurs.
Author | : Lisa Gaye Powell |
Publisher | : |
Total Pages | : 408 |
Release | : 2008 |
Genre | : Accounting fraud |
ISBN | : |
Download Factors Influencing Auditors' Distinction Between Aggressive Accounting and Financial Reporting Fraud Book in PDF, ePub and Kindle
Author | : Steven Ostrowski |
Publisher | : |
Total Pages | : 70 |
Release | : 2001 |
Genre | : |
ISBN | : |
Download Unbalanced Sheet Book in PDF, ePub and Kindle