Fraud Free Financial Report: A Conceptual Review
A.J. Omoolorun () and
T.O. Abilogun ()
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 4, 83-94
The study reviewed the key factors that enhance the quality of financial reports with emphasizes on Accounting Standards, Corporate Governance, Audit Committee, Whistle blowing, Internal Control, Audit Quality, Efficient Capital Market, Management Performance and Forensic Accounting Education in this order. Empirical evidences from extant literature revealed that these factors have influence on the quality of financial reporting. Hence it is recommended that they should be given careful attention by SEC, corporation players, financial analysts and individual investors in determining the quality of financial reports for viable investment decisions that drive economic growth.
Keywords: Financial report fraud; financial report quality; corporate governance; audit quality; efficient capital market; management performance; and forensic accountant education (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:7:y:2017:i:4:p:83-94
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