Type

Journal Article

Authors

Mary McGrath
Niamh Brennan

Subjects

Business

Topics
senior management primary lessons accounting fraud case studies european financial statements case studies motivation financial reporting fraud

Financial statement fraud : some lessons from US and European case studies (2007)

Abstract This paper studies 14 companies which were subject to an official investigation arising from the publication of fraudulent financial statements. The research found senior management to be responsible for most fraud. Recording false sales was the most common method of financial statement fraud. Meeting external forecasts emerged as the primary motivation. Management discovered most fraud, although the discovery was split between incumbent and new management.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Mary McGrath, Niamh Brennan

Experts in our system

1
Niamh Brennan
University College Dublin
Total Publications: 106