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2009, vol. 12, iss. 46, pp. 41-48
Financial fraud and motives for it: The evergreen topic in financial reporting
London, Velika Britanija
Keywords: financial fraud; motive; opportunity; fair value; educaton
Financial reporting reflects the success and financial health of an enterprise. The accruals principle in accounting allows the management significant discretion in presentation of financial items, which leaves a possibility to conduct a fraud. Financial fraud arises in a specific set of circumstances which share three common characteristics: motives opportunities and justifications. Financial analysts and auditors are able to detect the early warning signs, view the broad context of operations of an enterprise and minimize the occurrence of financial scandals by undertaking constant education and improvement.


article language: Serbian
document type: Professional Paper
published in SCIndeks: 21/07/2009

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