The Relation between Corporate Governance and Financial Statement Fraud

Achim Sorin Adrian () and Souca Marius-Ionut ()
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Achim Sorin Adrian: “Babes-Bolyai” University of Cluj-Napoca
Souca Marius-Ionut: „Babes-Bolyai” University of Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 19-23

Abstract: This article aims to highlight the relationship between corporate governance and financial statement fraud. It also emphasizes the characteristics that would be needed for good corporate governance so that it could prevent any type of frauds.

Keywords: fraud; corporate governance; financial statement (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:19-23

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