THE RELATIONSHIP BETWEEN ENVIRONMENTAL FACTORS AND MANAGEMENT FRAUD: AN EMPIRICAL ANALYSIS

Abstract

Management fraud is an important issue, as determined by significant governing bodies and major accounting firms. There are significant implications for the profession and the capital markets from instances of management fraud. This study determined instances of management fraud using SEC AAER's and advances our understanding of the internal and external environmental factors that might lead to instances of management fraud. There is further analysis of industries where instances of management fraud were prevalent.

Citation

Saksena, P. (2001), "THE RELATIONSHIP BETWEEN ENVIRONMENTAL FACTORS AND MANAGEMENT FRAUD: AN EMPIRICAL ANALYSIS", International Journal of Commerce and Management, Vol. 11 No. 1, pp. 120-139. https://doi.org/10.1108/eb047418