EFFECT OF FIRM CHARACTERISTICS ON FINANCIAL STATEMENT FRAUD
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The Institute of Internal Auditors (IIA) (2001) defines fraud as "an array of irregularities and illegal acts characterized by intentional deception". Turner (in Elliot & Willingham, 1980:97) and Robertson (2002:5) define fraud more broadly as "all means that human ingenuity can devise, and which are resorted to by an individual to get an advantage over another by false suggestions or suppression of ...
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