Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Consequences Of Fraudulent Financial Reporting

Contents:

Author Info

  • Mariana VLAD

    ()
    (Faculty of Economics and Public Administration, Stefan cel Mare” University of Suceava, Romania)

  • Mihaela TULVINSCHI

    ()
    (Faculty of Economics and Public Administration, Stefan cel Mare” University of Suceava, Romania)

  • Irina CHIRITA

    ()
    (Faculty of Economics and Public Administration, Stefan cel Mare” University of Suceava, Romania)

Registered author(s):

    Abstract

    Financial reporting frauds are a serious threat for the investor’s confidence in the financial information. The side effects of the financial frauds are affecting the integrity, quality and confidence in published financial reporting. Criminals who carry out such fraud, from management to employees, must understand that the interference of records is a crime that will be judged. Qualitative financial reporting, including reliable financial statements without mistakes, can be made when there is well planned corporate governance. Although participants in corporate governance responsibilities vary depending on their level of preparation and on the presentation form of financial reporting, a well-defined working relationship among these participants should reduce the probability of financial fraud.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS_vol.11,nr.1(13),2011_fulltext.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.

    Volume (Year): 11 (2011)
    Issue (Month): 1(13) (June)
    Pages: 264-268

    as in new window
    Handle: RePEc:scm:ausvfe:v:11:y:2011:i:1(13):p:264-268

    Contact details of provider:
    Postal: Universitatii 9, 720225; Suceava
    Phone: +40 230 522978
    Fax: +40 230 216147
    Email:
    Web page: http://www.seap.usv.ro
    More information through EDIRC

    Related research

    Keywords: financial reporting frauds; frauds; financial reporting;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:scm:ausvfe:v:11:y:2011:i:1(13):p:264-268. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.