Accounting Irregularities: Determinants and Consequences
Smaili, Nadia
Accounting Irregularities: Determinants and Consequences - 2009.
6
"Given the existence of a relative ambiguity in the definition of several concepts related to accounting irregularities, this paper 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 that 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."
Accounting Irregularities: Determinants and Consequences - 2009.
6
"Given the existence of a relative ambiguity in the definition of several concepts related to accounting irregularities, this paper 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 that 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."
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