Accounting Irregularities: Determinants and Consequences (notice n° 454511)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01444cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033002.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Smaili, Nadia |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Accounting Irregularities: Determinants and Consequences |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 6 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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." |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | restatement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounts manipulation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Labelle, Réal |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Stolowy, Hervé |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 15 | 1 | 2009-04-01 | p. 159-198 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-159?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-159?lang=en&redirect-ssocas=7080</a> |
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