Overview

Original Research

OVERVIEW OF FACTORS AFFECTING FRAUDULENT BEHAVIOR IN FINANCIAL STATEMENTS OF ENTERPRISES

PHAM HUY HUNG

Vol 17, No 07 ( 2022 )   |  DOI: 10.5281/zenodo.6923332   |   Author Affiliation: Hanoi University of Natural Resources and Environment   |   Licensing: CC 4.0   |   Pg no: 1109-1123   |   To cite: PHAM HUY HUNG. (2022). OVERVIEW OF FACTORS AFFECTING FRAUDULENT BEHAVIOR IN FINANCIAL STATEMENTS OF ENTERPRISES. 17(07), 1109–1123. https://doi.org/10.5281/zenodo.6923332   |   Published on: 23-07-2022

Abstract

This study aims to overview the factors affecting the fraudulent behavior of financial statements of enterprises, on the basis of the Cressey (1953) Fraud Triangle Theory. Through the synthesis and analysis of data sources from predecessor studies, the article considers the impact of the following groups of factors: Motivation/pressure; Opportunity; and Attitude to influence fraudulent behavior on the financial statements of enterprises. The article contributes to providing a comprehensive review of academic research related to the factor groups: Motivation/pressure; Opportunity; and Attitude, thereby providing direction for future empirical research. At the same time, the study also elicits experience and implications for stakeholders in detecting, preventing and reducing fraudulent behavior on the financial statements of enterprises.

Keywords

Financial statements, fraud, fraudulent behavior, fraud triangle.