文章基本信息

标题：The consequences of fraudulent financial reporting
其他标题：The consequences of fraudulent financial reporting
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作者：Vlad, Mariana ; Tulvinschi, Mihaela ; Chiriţă, Irina 等
期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2011
卷号：11
期号：1
页码：264-268
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：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 welldefined working relationship among these participants should reduce the probability of financial fraud.