Original Articles

Characteristics of companies with a higher risk of financial statement fraud: A survey of the literature

Published in: South African Journal of Accounting Research
Volume 22, issue 1, 2008 , pages: 19–44
DOI: 10.1080/10291954.2008.11435131
Author(s): E. du ToitDepartment of Financial Management,

Abstract

Fraud and corruption in companies is a serious problem in this day and age. One only needs to think of Enron, Parmalat and Macmed. Companies are constantly identifying new and ingenious ways to defraud their customers, investors, the government and others.

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