Motywy fałszowania sprawozdań finansowych a zasady etyczne
Motives for Financial Statement Fraud and Professional Ethics

Summary/Abstract: This paper aims to present the motives of financial statement fraud and the impact ofprofessional ethics on the detection and prevention of this phenomenon in business. Wepresent the main reasons for data manipulation by management staff. The importance ofprofessional ethics in detecting financial fraud is also described. Particular attention is paid tothe factors that are most important in detecting this phenomenon. In the article, attention hasbeen paid to the influence of whistleblowers and the role of qualitative indicators of earningson the disclosure of the discussed procedure.

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