Financial reporting system is always faced with a crisis to accessing public confidence. Increase fraud and restatement of financial statements, together with firms' bankruptcy, raised Inefficiency of financial statements. Therefore, prevent or detect important fraud in financial statements has always been focus for investors, managers and auditors. So in the last decade, the issue of fraud, particularly fraud in the financial statements have been attention Various researchers, even in disciplines such as psychology and sociology, conducted in this area of research is on the rise. This article attempts to provide an overview of important topics in this area, as well as studies, to present more about topic and assistance to researchers and students and also contribute to future research.
Mousavi Bioki, F. S., & Bozorgi Khanghah, J. (2016). The Review of studies and concepts of fraud in accounting and auditing. Accounting and Auditing Studies, 4(16), 58-73. doi: 10.22034/iaas.2015.103444
MLA
Fatemeh Sadat Mousavi Bioki; Jamal Bozorgi Khanghah. "The Review of studies and concepts of fraud in accounting and auditing". Accounting and Auditing Studies, 4, 16, 2016, 58-73. doi: 10.22034/iaas.2015.103444
HARVARD
Mousavi Bioki, F. S., Bozorgi Khanghah, J. (2016). 'The Review of studies and concepts of fraud in accounting and auditing', Accounting and Auditing Studies, 4(16), pp. 58-73. doi: 10.22034/iaas.2015.103444
VANCOUVER
Mousavi Bioki, F. S., Bozorgi Khanghah, J. The Review of studies and concepts of fraud in accounting and auditing. Accounting and Auditing Studies, 2016; 4(16): 58-73. doi: 10.22034/iaas.2015.103444
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