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

• Main Authors: Fernandez, Katrina Cartilla, Huang, Michelle Albertte San Luis, Medina, Monette Tan, Militante, Kristin Agawin
• Format: text
• Language: English
• Published: Animo Repository 2012
• Subjects: Misleading financial statements > Philippines; Financial statements > Philippines; Finance and Financial Management
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/18345
• Institution: De La Salle University

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...