|
An Exploration of the Underlying Determinants of Fraudulent Financial Reporting Behavior
Nancy Uddin,
Monmouth University
ABSTRACT. This paper examines the determinants of fraudulent financial reporting behavior by extending Gillett and Uddin's (2005) paper that examines intentions to report fraudulently on financial statements. This study replicates Gillett and Uddin’s results and extends them to find a significant relationship between intention and behavior of financial statement fraud. Structural equation modeling is used to analyze data obtained from MBA students used as proxy for management. Based on the results of this study, auditors should develop decision aids to evaluate the attitude and subjective norms of managers. This can help auditors assess the client’s fraud risk. Improved fraud risk assessment and detection may help reduce some of the litigation recently experienced by auditors and help improve the reputation of auditing as a profession.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|