Fraudulent financial reporting in a nutshell / Noorain Omar
Fraudulent financial reporting can be defined as the intentional misrepresentation of a firm’s financial statements with the aim to give investors a mistaken impression about the firm’s operating performance and profitability. From the review of previous literatures, among the earliest definition of...
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Faculty of Accountancy, UiTM Kedah
2019
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my.uitm.ir.475382021-06-15T07:26:09Z http://ir.uitm.edu.my/id/eprint/47538/ Fraudulent financial reporting in a nutshell / Noorain Omar Omar, Noorain Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Fraudulent financial reporting can be defined as the intentional misrepresentation of a firm’s financial statements with the aim to give investors a mistaken impression about the firm’s operating performance and profitability. From the review of previous literatures, among the earliest definition of fraudulent financial reporting was defined by Elliot and Willingham (1980). According to them, fraudulent financial reporting is a deliberate fraud committed by management that injures investors and creditors through misleading financial statement. Approximately thirty decades later, Association of Certified Fraud Examiners (ACFE) (2008) described fraudulent financial reporting as “the intentional misstatement or omission of material information from the organization’s financial reports whereby fraudulent financial reporting cases often involve the reporting of fictitious revenues or the concealment of expenses or liabilities in order to make an organization appear more profitable than it really is. (p. 10) Faculty of Accountancy, UiTM Kedah 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/47538/1/47538.pdf ID47538 Omar, Noorain (2019) Fraudulent financial reporting in a nutshell / Noorain Omar. In: ACCOUNTING BULLETIN : Faculty of Accountancy UiTM Kedah 2019. Faculty of Accountancy, UiTM Kedah, UiTM Cawangan Kedah, pp. 9-10. ISBN 2637-0646 |
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Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure |
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Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Omar, Noorain Fraudulent financial reporting in a nutshell / Noorain Omar |
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Fraudulent financial reporting can be defined as the intentional misrepresentation of a firm’s financial statements with the aim to give investors a mistaken impression about the firm’s operating performance and profitability. From the review of previous literatures, among the earliest definition of fraudulent financial reporting was defined by Elliot and Willingham (1980). According to them, fraudulent financial reporting is a deliberate fraud committed by management that injures investors and creditors through misleading financial statement. Approximately thirty decades later, Association of Certified Fraud Examiners (ACFE) (2008) described fraudulent financial reporting as “the intentional misstatement or omission of material information from the organization’s financial reports whereby fraudulent financial reporting cases often involve the reporting of fictitious revenues or the concealment of expenses or liabilities in order to make an organization appear more profitable than it really is. (p. 10) |
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Book Section |
author |
Omar, Noorain |
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Omar, Noorain |
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Omar, Noorain |
title |
Fraudulent financial reporting in a nutshell / Noorain Omar |
title_short |
Fraudulent financial reporting in a nutshell / Noorain Omar |
title_full |
Fraudulent financial reporting in a nutshell / Noorain Omar |
title_fullStr |
Fraudulent financial reporting in a nutshell / Noorain Omar |
title_full_unstemmed |
Fraudulent financial reporting in a nutshell / Noorain Omar |
title_sort |
fraudulent financial reporting in a nutshell / noorain omar |
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Faculty of Accountancy, UiTM Kedah |
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2019 |
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http://ir.uitm.edu.my/id/eprint/47538/1/47538.pdf http://ir.uitm.edu.my/id/eprint/47538/ |
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1703963449966460928 |
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