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What is Fraud Financial Reporting

Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance
It occurs via materiality misleading amounts in financial statements to deceive investors or government officials.
Published in Chapter:
What Are the Possible Methods and Techniques in Forensic Accounting Necessary to Comply With Corporate Governance in Portugal?
Suleman Sherali Kamwani (A'Sharqiyah University, Oman), Elisabete S. Vieira (University of Aveiro, Portugal), Mara Madaleno Madaleno (University of Aveiro, Portugal), and Graça Maria do Carmo Azevedo (University of Aveiro, Portugal)
DOI: 10.4018/978-1-7998-8754-6.ch001
The forensic accountant profession has been highly established around the world due to world-renowned financial scams that occurred from Malaysian to Europe and leading to closures and to failures like Adelphia and many more. Forensic accounting techniques are a consortium of investigation and interrogation attempts by corrupt financial gurus. The sole rationale of this study is to investigate the possible forensic techniques and methods to improve the overall corporate governance in Portugal. The outcome of this study guides the Portuguese universities and colleges to set the syllabus of integrated forensic accounting techniques and to comply with corporate governance policies. The study found the necessity to highlight possible forensic accounting techniques. The methods proposed are to align the corporate communication structure via rectifying their corporate governance weaknesses, particularly in the areas of internal control and fraud financial reporting.
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