Concept information
Preferred term
financial fraud
Definition
- Accounting fraud involves an attempt by insiders at a company to manipulate the company's financial results to achieve an objective. The most common techniques used to manipulate the company's financial results include accelerating or deferring revenue or expenses. [Source: Encyclopedia of Transnational Crime & Justice; Financial Fraud]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/financial_fraud
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