H. Yeganeh
affiliation not provided to SSRN
V. Oskou
affiliation not provided to SSRN
Reza Daghani Sr.
affiliation not provided to SSRN
Summer 2009
Abstract:
One of the most important issues will be considered in the accounting and auditing financial statements and other auditing, is fraud subject. There is a lot of evidence about the efforts in manipulating accounting accounts and books of companies what interprets "cooking accounts or overlapping". During recent years notoriety and scandal is common and customary and can say" fraud incentive isn’t only political and financial motivation ". As far as TIME magazine in 2002 called "the financial scandal". With attending this case, scandal report as similar as disclosure is method of fraud detection, but sometimes trading based on confidential information to leading to some cases that it will overture. Topics in this article are discussed investigation about fraud, what happens and why, what players have an important role in fraud detection on companies through identification? What people will not reveal the fraud? And how people make manifest the fraud?
affiliation not provided to SSRN
V. Oskou
affiliation not provided to SSRN
Reza Daghani Sr.
affiliation not provided to SSRN
Summer 2009
Abstract:
One of the most important issues will be considered in the accounting and auditing financial statements and other auditing, is fraud subject. There is a lot of evidence about the efforts in manipulating accounting accounts and books of companies what interprets "cooking accounts or overlapping". During recent years notoriety and scandal is common and customary and can say" fraud incentive isn’t only political and financial motivation ". As far as TIME magazine in 2002 called "the financial scandal". With attending this case, scandal report as similar as disclosure is method of fraud detection, but sometimes trading based on confidential information to leading to some cases that it will overture. Topics in this article are discussed investigation about fraud, what happens and why, what players have an important role in fraud detection on companies through identification? What people will not reveal the fraud? And how people make manifest the fraud?
Keywords: fraud, market view, enforcement view, international fraud acts
Working Paper Series
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