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Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis

Accounting issues vary in severity, complexity, and frequency, but their fundamental concept remains consistent. Despite efforts by the Financial Accounting Standards Board (FASB) to make GAAP accounting rules more flexible and less burdensome, stakeholders often disagree with its decisions. These i...

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Main Authors: Abu Mansor, Nur Syahira, Azis, Saflina
Format: Article
Language:English
Published: Universiti Teknologi MARA, Negeri Sembilan 2024
Subjects:
L Education (General)
Online Access:https://ir.uitm.edu.my/id/eprint/105734/1/105734.pdf
https://ir.uitm.edu.my/id/eprint/105734/
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spelling my.uitm.ir.1057342024-11-30T23:05:57Z https://ir.uitm.edu.my/id/eprint/105734/ Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis Abu Mansor, Nur Syahira Azis, Saflina L Education (General) Accounting issues vary in severity, complexity, and frequency, but their fundamental concept remains consistent. Despite efforts by the Financial Accounting Standards Board (FASB) to make GAAP accounting rules more flexible and less burdensome, stakeholders often disagree with its decisions. These issues encompass a range of preventable accounting aspects that directly impact a company, such as inaccurate financial statements, security risks, outdated standards, and negative audit outcomes. In cases of fraud, accounting issues stem from inadequate internal controls, lack of training on changing regulations, dependence on individuals, and ethical lapses. Fraud related accounting issues may include major financial errors, undetected fraud due to weak controls, misapplication of GAAP standards, regulatory breaches, and cybersecurity threats. Such issues can distort a company's profitability and cash flow and may arise from embezzlement or collusion due to inadequate internal controls. Universiti Teknologi MARA, Negeri Sembilan 2024 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/105734/1/105734.pdf Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis. (2024) Buletin FPN S3 <https://ir.uitm.edu.my/view/publication/Buletin_FPN_S3/>. ISSN 2805-4539
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic L Education (General)
spellingShingle L Education (General)
Abu Mansor, Nur Syahira
Azis, Saflina
Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis
description Accounting issues vary in severity, complexity, and frequency, but their fundamental concept remains consistent. Despite efforts by the Financial Accounting Standards Board (FASB) to make GAAP accounting rules more flexible and less burdensome, stakeholders often disagree with its decisions. These issues encompass a range of preventable accounting aspects that directly impact a company, such as inaccurate financial statements, security risks, outdated standards, and negative audit outcomes. In cases of fraud, accounting issues stem from inadequate internal controls, lack of training on changing regulations, dependence on individuals, and ethical lapses. Fraud related accounting issues may include major financial errors, undetected fraud due to weak controls, misapplication of GAAP standards, regulatory breaches, and cybersecurity threats. Such issues can distort a company's profitability and cash flow and may arise from embezzlement or collusion due to inadequate internal controls.
format Article
author Abu Mansor, Nur Syahira
Azis, Saflina
author_facet Abu Mansor, Nur Syahira
Azis, Saflina
author_sort Abu Mansor, Nur Syahira
title Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis
title_short Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis
title_full Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis
title_fullStr Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis
title_full_unstemmed Accounting issues: Fraud / Nur Syahira Abu Mansor and Saflina Azis
title_sort accounting issues: fraud / nur syahira abu mansor and saflina azis
publisher Universiti Teknologi MARA, Negeri Sembilan
publishDate 2024
url https://ir.uitm.edu.my/id/eprint/105734/1/105734.pdf
https://ir.uitm.edu.my/id/eprint/105734/
_version_ 1817847329668988928
score 13.223943

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