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

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Producción científica: Artículo en revista no indizada › Artículo

Resumen

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	Inglés
Páginas	34-39
Publicación especializada	European Business Forum
Estado	Publicada - 1 jun 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.",

author = "Albrecht, {Chad Orsen} and Albrecht, {Conan C.} and Dolan, {Simon Landau}",

year = "2007",

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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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SP - 34

EP - 39

JO - European Business Forum

JF - European Business Forum

ER -

Financial fraud: the how and why

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