Home  Journals  International Accounting  19(217) - 2012 May

Fraudulent preparation of financial reporting: institutional aspect

Available online: 17 May 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In article the problem of doubtful drawing up of the financial reporting, the reason of confirmation by auditors of doubtful financial statements reveal, the mechanism of its distortion from positions of institutional economy is considered; criteria of the proof of the facts of unfair actions concerning financial statements are offered from the guide of the audited person.

Keywords: improper preparation of financial reporting, audit institution, bounded rationality, opportunism

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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