Fraudulent financial reporting: a basic analysis
For the past decade, little had been discussed on the much taboo subject among companies, as the consequences are massive either legally, financially, and morally. It is important to distinguish between error and fraud, as error is an unintentional mistake in financial statements. However, fraud is...
| Main Author: | |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/1961/ http://irep.iium.edu.my/1961/3/Fraudulent_Financial_Reporting.pdf |
| _version_ | 1848775942913130496 |
|---|---|
| author | Puat Nelson, Sherliza |
| author_facet | Puat Nelson, Sherliza |
| author_sort | Puat Nelson, Sherliza |
| building | IIUM Repository |
| collection | Online Access |
| description | For the past decade, little had been discussed on the much taboo subject among companies, as the consequences are massive either legally, financially, and morally. It is important to distinguish between error and fraud, as error is an unintentional mistake in financial statements. However, fraud is said to occur with intention in order to conceal or benefit certain parties. Many companies face occupational fraud and abuse that involve a wide variety of conduct by executives, employees, and managers, ranging from sophisticated investment swindles to petty theft. However, the common violations are usually corruption, asset misappropriation and fraudulent statements. Subsequently, fraud for or against a company can take the form of fraudulent financial reporting. The objective of the study is to examine the differences between fraud and non-fraud firms on the firm characteristics as well as director characteristics. |
| first_indexed | 2025-11-14T14:22:13Z |
| format | Proceeding Paper |
| id | iium-1961 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:22:13Z |
| publishDate | 2011 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-19612011-09-14T02:52:21Z http://irep.iium.edu.my/1961/ Fraudulent financial reporting: a basic analysis Puat Nelson, Sherliza H31 Collected works (Nonserial) HF5001 Business. Business Administration For the past decade, little had been discussed on the much taboo subject among companies, as the consequences are massive either legally, financially, and morally. It is important to distinguish between error and fraud, as error is an unintentional mistake in financial statements. However, fraud is said to occur with intention in order to conceal or benefit certain parties. Many companies face occupational fraud and abuse that involve a wide variety of conduct by executives, employees, and managers, ranging from sophisticated investment swindles to petty theft. However, the common violations are usually corruption, asset misappropriation and fraudulent statements. Subsequently, fraud for or against a company can take the form of fraudulent financial reporting. The objective of the study is to examine the differences between fraud and non-fraud firms on the firm characteristics as well as director characteristics. 2011-07-13 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/1961/3/Fraudulent_Financial_Reporting.pdf Puat Nelson, Sherliza (2011) Fraudulent financial reporting: a basic analysis. In: IIUM International Accounting Conference V, 12-13 July 2011, Pan Pacific KLIA, Malaysia. (Unpublished) |
| spellingShingle | H31 Collected works (Nonserial) HF5001 Business. Business Administration Puat Nelson, Sherliza Fraudulent financial reporting: a basic analysis |
| title | Fraudulent financial reporting: a basic analysis |
| title_full | Fraudulent financial reporting: a basic analysis |
| title_fullStr | Fraudulent financial reporting: a basic analysis |
| title_full_unstemmed | Fraudulent financial reporting: a basic analysis |
| title_short | Fraudulent financial reporting: a basic analysis |
| title_sort | fraudulent financial reporting: a basic analysis |
| topic | H31 Collected works (Nonserial) HF5001 Business. Business Administration |
| url | http://irep.iium.edu.my/1961/ http://irep.iium.edu.my/1961/3/Fraudulent_Financial_Reporting.pdf |