Financial fraud: the how and why

Chad Orsen Albrecht; Conan C. Albrecht; Simon Landau Dolan

Financial fraud: the how and why

Chad Orsen Albrecht, Conan C. Albrecht, Simon Landau Dolan

Esade

Producció científica: Article en revista no indexada › Article

Resum

The article analyzes the conditions in which fraud or corruption occurs in business. It is stated that financial statement fraud cost is high when a company manipulates its financial statements, which in turn may affect the market value of the company's stock. A fraud theory is presented to explain the motivations for fraud. According to the article, by better understanding the causes of fraud, this may be prevented.

Idioma original	Anglès
Pàgines	34-39
Publicació especialitzada	European Business Forum
Estat de la publicació	Publicada - 1 de juny 2007

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title = "Financial fraud: the how and why",

abstract = "The article analyzes the conditions in which fraud or corruption occurs in business. It is stated that financial statement fraud cost is high when a company manipulates its financial statements, which in turn may affect the market value of the company's stock. A fraud theory is presented to explain the motivations for fraud. According to the article, by better understanding the causes of fraud, this may be prevented.",

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N2 - The article analyzes the conditions in which fraud or corruption occurs in business. It is stated that financial statement fraud cost is high when a company manipulates its financial statements, which in turn may affect the market value of the company's stock. A fraud theory is presented to explain the motivations for fraud. According to the article, by better understanding the causes of fraud, this may be prevented.

AB - The article analyzes the conditions in which fraud or corruption occurs in business. It is stated that financial statement fraud cost is high when a company manipulates its financial statements, which in turn may affect the market value of the company's stock. A fraud theory is presented to explain the motivations for fraud. According to the article, by better understanding the causes of fraud, this may be prevented.

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Financial fraud: the how and why

Resum

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