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Understanding the Causes and Effects of Top Management Fraud

✍ Scribed by SHAKER A. ZAHRA; RICHARD L. PRIEM; ABDUL A. RASHEED

Book ID
116807234
Publisher
Elsevier Science
Year
2007
Tongue
English
Weight
458 KB
Volume
36
Category
Article
ISSN
0090-2616

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One of the fundamental purposes of corporate accounting is to facilitate the monitoring of managers. Since managers are instrumental in the production of accounting numbers, and since it is costly to monitor their behavior in this regard, firms sometimes report fraudulent accounting numbers. This pa