Financial statement fraud : some lessons from US and European case studies

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dc.contributor.author Brennan, Niamh
dc.contributor.author McGrath, Mary
dc.date.accessioned 2011-04-26T09:10:17Z
dc.date.available 2011-04-26T09:10:17Z
dc.date.copyright 2007 CPA Australia en
dc.date.issued 2007-07
dc.identifier.citation Australian Accounting Review en
dc.identifier.issn 1835-2561
dc.identifier.uri http://hdl.handle.net/10197/2903
dc.description.abstract This paper studies 14 companies which were subject to an official investigation arising from the publication of fraudulent financial statements. The research found senior management to be responsible for most fraud. Recording false sales was the most common method of financial statement fraud. Meeting external forecasts emerged as the primary motivation. Management discovered most fraud, although the discovery was split between incumbent and new management. en
dc.description.sponsorship Not applicable en
dc.format.extent 149256 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Wiley-Blackwell en
dc.rights This is the authors' version of the following article: "Financial Statement Fraud: Some Lessons from US and European Case Studies" published in Australian Accounting Review, 17 (2) (42) (July 2007): 49-61. It is available in its final form at http://dx.doi.org/10.1111/j.1835-2561.2007.tb00443.x en
dc.subject Financial reporting fraud en
dc.subject.lcsh Financial statements--Case studies en
dc.subject.lcsh Accounting fraud--Case studies en
dc.title Financial statement fraud : some lessons from US and European case studies en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.internal.webversions Publisher's version
dc.internal.webversions http://dx.doi.org/10.1111/j.1835-2561.2007.tb00443.x
dc.status Peer reviewed en
dc.identifier.volume 17 en
dc.identifier.issue 42 en
dc.identifier.startpage 49 en
dc.identifier.endpage 61 en
dc.identifier.doi 10.1111/j.1835-2561.2007.tb00443.x
dc.neeo.contributor Brennan|Niamh|aut|
dc.neeo.contributor McGrath|Mary|aut|
dc.internal.rmsid 18206761


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