Business, Management and Accounting
2 years ago

Financial statement comparability linked to increased risk of accounting fraud.

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Journal of Business Finance &amp Accounting
Financial statement comparability and accounting fraud
Belén Blanco, Sandip Dhole, Ferdinand A. Gul

Paper Summary

Financial statement comparability is linked to accounting fraud. As time passes, comparability decreases, making fraud more likely. However, after fraud is detected, comparability improves as managers enhance financial reporting quality.

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