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THE CONSEQUENCES OF FRAUDULENT FINANCIAL REPORTING

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Author(s): Mariana VLAD | Mihaela TULVINSCH | Irina CHIRIŢĂ

Journal: Annals of the Stefan cel Mare University of Suceava : Fascicle of the Faculty of Economics and Public Administration
ISSN 2066-575X

Volume: 11;
Issue: 1(13);
Start page: 263;
Date: 2011;
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Keywords: financial reporting frauds | frauds | financial reporting

ABSTRACT
Financial reporting frauds are a serious threat for the investor’s confidence in the financial information. Theside effects of the financial frauds are affecting the integrity, quality and confidence in published financial reporting.Criminals who carry out such fraud, from management to employees, must understand that the interference of recordsis a crime that will be judged. Qualitative financial reporting, including reliable financial statements without mistakes,can be made when there is well planned corporate governance. Although participants in corporate governanceresponsibilities vary depending on their level of preparation and on the presentation form of financial reporting, a welldefinedworking relationship among these participants should reduce the probability of financial fraud.
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