Impact of manager’s motivation on fraudulent accounting: An empirical study
Abdullah Abdurhman Alakkas,
Hamad Alhumoudi,
Hina Khan
et al.
Abstract:This study empirically examines the motives of Indian firms’ managers to violate Generally Accepted Accounting Principles (GAAP) and engage in so-called fraudulent accounting. Managers’ motivations for fraudulent accounting rather than profit adjustment are empirically analyzed using data from Indian-listed companies. The sample includes 91 firms and the period of study is March 2001 to March 2022. The tests were conducted using single and multiple variables by the empirical methods used in other studies on pr… Show more
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