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

Research output: Not indexed journal article › Article

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.

Original language	English
Pages	34-39
Specialist publication	European Business Forum
Publication status	Published - 1 Jun 2007

Cite this

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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.

M3 - Article

SN - 1469-6460

SP - 34

EP - 39

JO - European Business Forum

JF - European Business Forum

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Financial fraud: the how and why

Abstract

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