文章基本信息

标题：Financial Statement Fraud Risk Mechanisms and Strategies: The Case Studies of Malaysian Commercial Companies
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作者：Norazida Mohamed ; Norazida Mohamed ; Moorison Handley-Schachelor 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：321-329
DOI：10.1016/j.sbspro.2014.06.041
语种：English
出版社：Elsevier
摘要：AbstractThis research examines the potential means available to company managers, auditors and regulators of preventing, detecting and reacting to financial statement fraud. Research is conducted by means of interviews with company managers, auditors and regulators. The findings are, while management integrity and the development of internal systems to prevent fraudulent reporting can help to reduce the probability of financial statement fraud taking place, the nature of financial statement fraud as a crime in which the company is an instrument and not a victim makes it essential that penalties enforced by regulators are used to deter and react to cases where such frauds are detected.
关键词：Financial statement;fraud;control