Exploring the susceptibility of fraudulent financial reporting among government-owned and/or controlled corporations in the Philippines using fraud risk factors with the moderating effect of corporate governance

• Main Authors: Alcaraz, Lorian Aliana Polintan, Condenuevo, Abbygail Cuevas, Perez, Alexandra Nicole Manaig, Tejoso, Xyrelle Joyce Torreliza
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Accounting fraud—Philippines; Misleading financial statements—Philippines; Accounting—Corrupt practices—Philippines; Accounting; Business Law, Public Responsibility, and Ethics
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/64; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1119/viewcontent/Exploring_the_susceptibility_of_fraudulent_financial_reporting_am.pdf
• Institution: De La Salle University

Various news articles and academic journals have highlighted cases of fraud worldwide, prompting researchers to analyze the actions of perpetrators and develop fraud models, identifying eight risk factors: pressure, opportunity, rationalization, capability, arrogance, collusion, external regulatory...