DETERRING FINANCIAL REPORTING FRAUD
DETERRING FINANCIAL REPORTING FRAUD

Summary/Abstract: The mainstay of the paper is formed by an analysis of the relationship between the importance of RPTs in auditing and in detecting fraud, the widespread adoption of Web-based financial and business reporting, the risk of fair value accounting fraud, the process of detecting fraud, and opportunities for fraudulent financial reporting based on misapplication of fair value accounting concepts. This research makes conceptual and methodological contributions to the role of the external auditor in detecting and deterring fraudulent or misleading financial reporting, increased globalization of financial and product markets, the pervasiveness of technology within the corporate financial data transmission structure, and management’s involvement in the fraudulent financial reporting activity.

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