会计环境中舞弊的结构

A. Riahi‐Belkaoui
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引用次数: 1

摘要

本文通过解释会计环境中欺诈的性质,从犯罪学领域对这一现象提供一些理论解释,并探讨企业欺诈产生的一些结果情况,介绍了会计欺诈的架构。
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The Architecture of Fraud in the Accounting Environment
This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting environment, providing some theoretical explanations of the phenomenon from the field of criminology, and exploring some outcome situations arising from corporate fraud.
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