Consequences of Financial Statement Fraud: A Developing Country Perspective

Ioraver N. Tsegba; Jocelyn U. Upaa

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Consequences of Financial Statement Fraud: A Developing Country Perspective

机译：财务报表欺诈的后果：发展中国家的观点

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Using data obtained from a sample of 212 respondents drawn from professional and academic accountants in Benue State of Nigeria, we identify, in order of severity, the main consequences of financial statement fraud (FSF) from a developing country perspective. We also ascertain whether significant differences exist in the views of the respondents on what they consider as the major consequences of FSF. The results of our data analyses which document, in order of severity, loss of job, drop in market capitalization and criminal prosecution as the main consequences of FSF are consistent with our a priori expectations in a developing country. The results also reveal significant differences in the rankings of the consequences of FSF by professional and academic accountants, validating the need for bridging the knowledge gap between the dyad on the phenomenon of interest.

机译：使用从尼日利亚贝努埃州专业和学术会计师中抽取的212名受访者的样本数据，我们从发展中国家的角度，按照严重性从高到低确定了财务报表欺诈（FSF）的主要后果。我们还确定受访者对于他们认为FSF的主要后果的看法是否存在重大差异。我们的数据结果分析了哪些文件按照FSF的主要后果按严重程度，失业，市值下降和刑事起诉等顺序记录，这符合我们对发展中国家的先验期望。结果还显示，专业和学术会计师对FSF后果的排名存在显着差异，这证明有必要弥合对兴趣现象的二分法之间的知识鸿沟。

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《International Journal of Business and Management》 |2015年第8期|共页
作者
Ioraver N. Tsegba; Jocelyn U. Upaa;
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中图分类经济计划与管理;
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Consequences of Financial Statement Fraud: A Developing Country Perspective

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