File(s) not publicly available

Fraud and the interaction between political, legal and financial reporting regimes

conference contribution
posted on 05.02.2019, 00:00 by PK Boolaky, Kishore SinghKishore Singh, K Omoteso
There is evidence in the extant literature on frauds and its drivers and inhibitors at firm level. Yet, there is still the beliefs that (1) ‘Politicians could intervene to protect fraudster and that this intervention varies between political regimes of countries and (2) the legal regimes could be less rigour or contains loopholes that reduces deterrent incentives to frauds and fraudster’, let aside the financial reporting regimes. This is an anecdote that is yet to be demystified. This paper therefore argues that behind this anecdote, that there is an interaction between politics, laws and financial reporting on fraud and that the nature and magnitude of this interaction either deters or covers up frauds. The purpose of this paper is two phases: (i) to assess this triangular effect and (ii) to investigate how each type of political, legal and financial reporting regime impacts on fraud at a country level.

History

Start Page

92

End Page

93

Number of Pages

2

Start Date

01/09/2015

Finish Date

04/09/2015

Location

Mauritius

Publisher

African Accounting and Finance Association

Place of Publication

Mauritius

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Coventry University, UK; Griffith University

Era Eligible

No

Name of Conference

5th Annual Conference African Accounting and Finance Association

Usage metrics

Exports