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Topic: |
Business
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Number of pages / Number of words: |
4 / 1077 |
Essay's paper body
Burns and Kedia (2006) are not specifically concerned with fraud, but rather misreporting. It is important to distinguish a difference between these two concepts as some unintentional misreporting is not considered fraudulent under the Generally Accepted Accounting Principles (GAAP). Although Efendi et al...
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Although Efendi et al. (2007) do not label misreporting as fraud, there study is concerned with fraudulent accounting practices. Efendi et al. (2007) find that there exists a greater likelihood of firms misstating financial statements when CEOâs have high proportions of in-the-money stock options. Finally, Erickson et al...
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General points of the essay
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