Does controlling play a role in detecting and correcting financial statement fraud? - Detailed plan and bibliography

Extract

[...] Does controlling play a role in detecting and correcting financial statement fraud? - Plan of the literature review Typology of financial frauds Overstatement of income Understatement of provisions Write-downs and manipulation of valuations Restructuring and results management Capitalization and cost spreading Inaccurate financial information Manipulation of financial statements as well as margins Place of the management controller in the company The missions of the management controller Performance control Optimize resources Proposal of operational objectives Financial Statement Fraud Detection Correction of Financial Statement Fraud The main indicators of quality control and credibility of financial communication The reputation of the controller The seniority of the controller The controller's sector specialization Controller and performance improvement Concept and significance Cost containment Improved efficiency Improved efficiency Common repository for accounting and management Implementation of tools integrating control and interfaces Systematic analyzes Ensure good quality financial information The relevance of financial information The fidelity of financial information The understandability of financial information Dissemination of financial information in a timely manner Comparability and verifiability of financial information Writing and provision Risk of non-recovery Recording of the risk of non-recovery Supplies in case of risk Recognition of an accounting provision -Agreement among the authors -Disagreement among the authors -Shortcomings emerging from the literature review -Formulation of one or more research hypotheses. [...]

[...] F., Boiral, O., & Roy, M. J. (2016). Strategic cost management and performance: The case of environmental costs. The British Accounting Review, 269-282. Mosteanu, N. R. & Faccia, A. (2020). Digital systems and new challenges of financial management - FinTech, XBRL, blockchain and cryptocurrencies. Quality-Access to Success Journal, 21(174), 159-166. Sanusi, Z. M., Johari, R. J., Said, J., & Iskandar, T. (2015). The effects of internal control system, financial management and accountability of NPOs: the perspective of mosques in Malaysia. [...]

[...] I., Korovina, M. A., Trubilin, A. I., Govdya, V. V., & Vasilieva, N. K. (2016). Creation of provision for doubtful debts. International Journal of Economics and Financial Issues, 1542-1549. Bengescu, M. (2020). Legal Reserves, Provisions And Adjustments For Tax Depreciations. Scientific Bulletin-Economic Sciences, 3-8. Kirmani, M. S., & Khan, O. F. NON-PERFORMING ASSETS: CAUSES, CHALLENGE, AND MAINTENANCE IN BANKING INDUSTRY. Frykström, N., & Li, J. (2018). IFRS 9 - the new accounting standard for credit loss recognition. Economic Commentaries 1-13. [...]

[...] E. H. B. I., & Khadija, A. N. G. A. D. E. (2019). RELATIONSHIP MANAGEMENT CONTROLLER MANAGERS: WHAT IMPACT ON PERFORMANCE? Revue Internationale des Sciences de Gestion, 2(1). Travaillé, D., & Naro, G. (2017). Management control facing the challenges of overall performance: A study carried out with management controllers. Society and Business Review. Zietlow, J., Hankin, J. A., Seidner, A., & O'Brien, T. (2018). Financial management for nonprofit organizations: policies and practices. John Wiley & Sons. Part III: Hansen, D. [...]