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©2019 by Dr. Veronica Paz, CPA, CITP, CFF, CGMA

Forensic Accounting

Fraudulent Financial Reporting

In this lesson, we introduce the 3 M's 

  1. Manipulation

  2. Misrepresentation and

  3. Misapplication

We also discuss earning management.

Fraud in Financial Reporting-Causes and Solutions

Members Only