Financial Reporting Frauds: Causes, Consequences and Remedies

Authors

  • Ashim Paul Shree Agrasain College, Howrah

DOI:

https://doi.org/10.33516/maj.v49i6.51-56p

Abstract

The growing numbers of financial reporting fraud cases in the recent past have severely undermined the integrity of corporate financial reporting. Corporate financial reporting is an evolving, continuous and dynamic process that always tends to grab innovative ideas and techniques to demonstrate different aspects of financial results of an enterprise. It aims at providing financial information about the reporting entity that is useful to the existing and potential investors, lenders, and other creditors in making decisions about providing resources to the entity and therefore, relentlessly tries to bring in more comparability, viability and rationality to the financial reporting procedure by employing newer value drivers, disclosures and statements etc.

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Published

2014-06-01

How to Cite

Paul, A. (2014). Financial Reporting Frauds: Causes, Consequences and Remedies. The Management Accountant Journal, 49(6), 51–56. https://doi.org/10.33516/maj.v49i6.51-56p

Issue

Volume 49, Issue 6, June 2014

Section

Cover Story
Crossref
Scopus
Google Scholar
Europe PMC

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