The Consequences Of Fraudulent Financial Reporting
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.
Volume (Year): 11 (2011)
Issue (Month): 1(13) (June)
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