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The Consequences Of Fraudulent Financial Reporting

Author

Listed:
  • Mariana VLAD

    (Faculty of Economics and Public Administration, Stefan cel Mare” University of Suceava, Romania)

  • Mihaela TULVINSCHI

    (Faculty of Economics and Public Administration, Stefan cel Mare” University of Suceava, Romania)

  • Irina CHIRITA

    (Faculty of Economics and Public Administration, Stefan cel Mare” University of Suceava, Romania)

Abstract

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 well-defined working relationship among these participants should reduce the probability of financial fraud.

Suggested Citation

  • Mariana VLAD & Mihaela TULVINSCHI & Irina CHIRITA, 2011. "The Consequences Of Fraudulent Financial Reporting," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 11(1(13)), pages 264-268, June.
    • Handle: RePEc:scm:ausvfe:v:11:y:2011:i:1(13):p:264-268
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    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS_vol.11,nr.1(13),2011_fulltext.pdf
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    Citations

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    Cited by:

    1. Grosu, Veronica & Brinzaru, Simona-Maria & Ciubotariu, Marius-Sorin & Kicsi, Rozalia & Hlaciuc, Elena & Socoliuc, Marian, 2022. "Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 264-286, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    2. Wiwiek Prihandini, 2018. "The Optimum Level of Tax Compliance Based on Power of Authority and Trust in an Antagonistic Climate," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 362-373.
    3. A.J. Omoolorun & T.O. Abilogun, 2017. "Fraud Free Financial Report: A Conceptual Review," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 83-94, October.
    4. S. Erofeeva E. & I. Yurasova O. & С. Ерофеева Е. & И. Юрасова О., 2017. "Выявление недостатков современной международной финансовой и учетной практики посредством проведения анализа явления «шорт-термизм» // Limitations of Modern International Finance and Accounting Practi," Review of Business and Economics Studies // Review of Business and Economics Studies, Финансовый Университет // Financial University, vol. 5(4), pages 54-61.
    5. Abbas, Ahmad, 2017. "Earnings Fraud and Financial Stability," OSF Preprints f5jpx, Center for Open Science.

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