Fraudulent Financial Reporting

Business & Finance, Finance & Investing, Finance
Cover of the book Fraudulent Financial Reporting by Uwe Klapproth, GRIN Verlag
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Author: Uwe Klapproth ISBN: 9783640963584
Publisher: GRIN Verlag Publication: July 20, 2011
Imprint: GRIN Verlag Language: English
Author: Uwe Klapproth
ISBN: 9783640963584
Publisher: GRIN Verlag
Publication: July 20, 2011
Imprint: GRIN Verlag
Language: English

Essay from the year 2010 in the subject Economics - Finance, grade: Good Pass, University of Portsmouth, language: English, abstract: INTRODUCTION: CASE OF FINANCIAL FRAUD Fraudulent financial reporting is the most costly type of the three types of occupational fraud. Recent surveys found that financial fraud is substantial and affecting the relevance and reliability of financial statements; potentially causing long-term damage to the usefulness of financial statements (Schipper & Vincent, 2006). According to the Association of Certified Fraud Examiners (ACFE) there are three types of occupational fraud (ACFE, 2006). The three categories are asset misappropriations, corruption, and fraudulent financial results, and this report focuses on the last item, financial reporting fraud.

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Essay from the year 2010 in the subject Economics - Finance, grade: Good Pass, University of Portsmouth, language: English, abstract: INTRODUCTION: CASE OF FINANCIAL FRAUD Fraudulent financial reporting is the most costly type of the three types of occupational fraud. Recent surveys found that financial fraud is substantial and affecting the relevance and reliability of financial statements; potentially causing long-term damage to the usefulness of financial statements (Schipper & Vincent, 2006). According to the Association of Certified Fraud Examiners (ACFE) there are three types of occupational fraud (ACFE, 2006). The three categories are asset misappropriations, corruption, and fraudulent financial results, and this report focuses on the last item, financial reporting fraud.

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