Organizational Culture and Fraudulent Financial Reporting
- Topics:
- Financial Statements
- Tags:
- Finance,
- Financial,
- Financial Accounting,
- Financial Planning,
- Financial Reporting,
- Organizational Culture
- Source:
- The CPA Journal
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Overview: Fraudulent financial reporting can have significant consequences for organizations and for public confidence in capital markets. High-profile cases of fraudulent financial reporting raise concerns about the credibility of the U.S. financial reporting process and the roles of auditors, regulators, and analysts in financial reporting. Companies that issue fraudulent financial statements are more likely to engage in related-party transactions, to have founders that still exert major influence over the company, and to exhibit a history of illegal violations. This study used institutional theory to gain insights into fraudulent financial reporting.
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Format: HTML | Date: Jan 2003 | Pages: 1
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