What is it about?
How can an auditor dictate when a financial statement is "doctored" to lure investors? How can an investor find out if the financial statement he is relying upon is a true reflection of the state of affairs of a company he is interested in? This work explains how auditors apply SAS No. 99 to dictate financial statement manipulations.
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Why is it important?
This work explains how auditors apply SAS No. 99 to dictate financial statement manipulations.
Perspectives
Writing this article was a great pleasure as it has co-authors with whom I have had long standing collaborations. This article also helps to retool auditors and investigators on what to look out for to help their clients to detect financial statements manipulations.
Mr MARY-FIDELIS CHIDOZIEM ABIAHU
Nnamdi Azikiwe University
Read the Original
This page is a summary of: Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics, SSRN Electronic Journal, January 2016, Elsevier,
DOI: 10.2139/ssrn.2890441.
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