Departmental Bulletin Paper 我が国における不正会計の傾向と分析(1) : 2004年~2008年における不正な財務報告
Trend and Analysis of Accounting Fraud in Japan (1) : Fraudulent Financial Reporting : 2004-2008

一ノ宮, 士郎

6 ( 1 )  , pp.1 - 14 , 2016-07-20 , 専修大学経営研究所
In this paper, I qualitatively analyze the trend of accounting fraud that occurred in the five years from 2004 to 2008 in order to highlight the characteristics and backgrounds of accounting frauds. Despite the introduction of internal control and amendments of audit standards, accounting frauds are discovered in not only the venture companies or the small and medium-sized companies, but also even long-established companies and large enterprises, therefore the overall risk of fraud has increased. Accounting frauds have some common grounds, therefore the trend analysis using case studies by combination with financial analysis will be useful for detecting the accounting fraud.

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