La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences

Hervé Stolowy (stolowy@hec.fr), Nadia Smaili and Réal Labelle
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Nadia Smaili: UQAM - Université du Québec à Montréal = University of Québec in Montréal
Réal Labelle: HEC MONTRéAL CGJ - Chaire de Gouvernance et Juricomptabilité - HEC Montréal - HEC Montréal

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Abstract: Given the existence of a relative ambiguity in the definition of several concepts related to accounting irregularities, this article proposes a synthesis based on the agency theory and on the literature on the determinants and consequences of accounting irregularities. We also examine the deterrence role governance is presumed to play in the prevention and detection of those accounting practices which go beyond "strategic" earnings manipulation. The analysis of the literature suggests that accounting irregularities are mainly explained by difficult financial conditions as well as by a weak governance system. We propose some remedies to the theoretical and empirical weaknesses we have noticed and some research avenues.

Keywords: FRAUDE; GESTION DES DONNÉES COMPTABLES; RETRAITEMENT; GOUVERNANCE; FRAUD; ACCOUNTS MANIPULATION; RESTATEMENT; GOVERNANCE (search for similar items in EconPapers)
Date: 2008-09-22
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Published in 2008

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Related works:
Journal Article: La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences (2009)
Working Paper: La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences (2009)
Working Paper: La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences (2008)
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