Concepedia

False Financial Statements

False Financial Statements is a type of financial reporting artifact that systematically misrepresents a company's economic performance or condition through intentional omissions, falsifications, or manipulations of accounting data in contravention of generally accepted accounting principles (GAAP) or international financial reporting standards (IFRS).

203

Publications

12.2K

Citations

445

Authors

227

Institutions

Publications per year

2017–2026

89

Variants

Fraudulent Financial Statements

Parents

Publications

203

Restoring Trust after Fraud: Does Corporate Governance Matter?

David Farber · The Accounting Review · 2005 · 1.2K citations

, , +14

Does Earnings Management Affect Firms’ Investment Decisions?

Maureen F. McNichols, Stephen Stubben · The Accounting Review · 2008 · 981 citations

, , +12

Short Sellers and Financial Misconduct

Jonathan M. Karpoff, Xiaoxia Lou · The Journal of Finance · 2010 · 596 citations

, , +14

Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.

Scott L. Summers, John Sweeney · The Accounting Review · 1998 · 502 citations · Full text

, , +16

A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting

Timothy B. Bell, Joseph V. Carcello · Auditing A Journal of Practice & Theory · 2000 · 449 citations

, , +17

1–5 of 203

Authors

445

  1. RA
    Rashidah Abdul Rahman

    Universiti Teknologi MARA, Malaysia

    3 publications · 82 citations

    3

    h-index

  2. DN
    Dedik Nur Triyanto

    Telkom University, Indonesia

    3 publications · 56 citations

    3

    h-index

  3. CS
    Charalambos Spathis

    Aristotle University of Thessaloniki, Greece

    2 publications · 595 citations

    2

    h-index

  4. IG
    I Gusti Ayu Nyoman Budiasih

    Udayana University, Indonesia

    2 publications · 55 citations

    2

    h-index

  5. OM
    Oliver M. Rui

    China Europe International Business School, China

    2 publications · 257 citations

    2

    h-index

1–5 of 445

Institutions

227

  1. College of Accounting

    Ljubljana, Slovenia

    4 h-index

    6 publications

    122 citations

  2. Universiti Teknologi MARA

    Shah Alam, Malaysia

    4 h-index

    10 publications

    308 citations

  3. Michigan State University

    East Lansing, United States

    3 h-index

    3 publications

    1.6K citations

  4. University of Arizona

    Tucson, United States

    3 h-index

    9 publications

    2K citations

  5. Udayana University

    Denpasar, Indonesia

    3 h-index

    12 publications

    205 citations

  6. State University of Semarang

    Semarang, Indonesia

    3 h-index

    8 publications

    208 citations

  7. University of Kragujevac

    Kragujevac, Serbia

    3 h-index

    6 publications

    112 citations

  8. Telkom University

    Bandung, Indonesia

    3 h-index

    4 publications

    70 citations

1–8 of 227

Venues

  1. SSRN Electronic Journal

    Repository · 18 publications · 836 citations

    15

    h-index

  2. The Accounting Review

    8 publications · 3.5K citations

    8

    h-index

  3. Journal of Financial Crime

    5 publications · 141 citations

    5

    h-index

  4. Managerial Auditing Journal

    MAJ · 4 publications · 524 citations

    4

    h-index

  5. Journal of accountancy online/Journal of accountancy

    JofA · 3 publications · 57 citations

    3

    h-index

1–5