Firm-related risk factors and the likelihood of financial statement fraud in the Philippines (period 2000-2009)

• المؤلفون الرئيسيون: Fernandez, Katrina Cartilla, Huang, Michelle Albertte San Luis, Medina, Monette Tan, Militante, Kristin Agawin
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2012
• الموضوعات: Misleading financial statements > Philippines; Financial statements > Philippines; Finance and Financial Management
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etd_bachelors/18345

This study determines a set of firm-related fraud risk factors that affect the likelihood of financial statement fraud in the Philippines. Using Donald R. Cressey's 1953 fraud triangle that identifies the factors that contribute to fraud, proxy variables are derived that are suitable to the Phi...