Screening the Official Statements, Material and Disclosures from Publicly Listed Companies

Jesper Sørensen ()

Chapter Chapter 10 in Shorting Fraud, 2025, pp 105-110 from Springer

Abstract: Abstract This chapter focuses on public disclosures of listed companies for corporate fraud. Publicly listed companies are subject to strict disclosure requirements, which can vary based on jurisdiction and listing venue. These requirements typically include quarterly and annual reports, earnings announcements, and publications of material events. Financial reports, particularly the auditor's report and opinion, are key documents in identifying potential fraud. Different types of auditor opinions signal varying levels of financial statement reliability. Additionally, emphasis of matter paragraphs, going-concern considerations, shared audit responsibility, and key audit matters are important aspects to consider. Financial statements, including the income statement, balance sheet, cash flow statement, and footnotes, provide further insights into a company's financial health and potential areas of manipulation. Accrual accounting, while essential for accurate financial reporting, can be manipulated to distort a company's true financial position.

Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-81834-9_10

Ordering information: This item can be ordered from
http://www.springer.com/9783031818349

DOI: 10.1007/978-3-031-81834-9_10

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().