Corporate and personal pressures behind financial statement fraud

Авторы: Чая В.Т., Дорохова Марина Владимировна
Журнал: Аудит и финансовый анализ
Том: 1
Номер: 1
Год издания: 2018
Издательство: ДСМ Пресс
Местоположение издательства: Москва
Первая страница: 21
Последняя страница: 28
Аннотация: This paper examines why officers in public companies indulge in fraudulent financial reporting. It summarizes data on motivations behind fraud gathered from the Accounting and Auditing Enforcement Releases (AAERs) published by the U.S. Securities and Exchange Commission (SEC) during the period October 1, 2009 - September 30, 2015. Based on the division of fraudsters’ motivations into two groups – those associated with personal pressures and those associated with corporate pressures – the performed analysis suggests that corporate pressures are more often than personal pressures to be mentioned by the SEC as the reason for accounting manipulations. The findings are in line with the SEC’s policy to increase sanctions for committing fraud “on behalf of the corporation”. Additionally, the findings are consistent with the Stewardship theory holding that officers occupy their position to satisfy their ambitions of being effective governors rather than to achieve personal enrichment.
Добавил в систему: Дорохова Марина Владимировна

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