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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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