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Published in:
2014 | OriginalPaper | Chapter
Management Fraud
Author : Felix I. Lessambo
Published in: The International Corporate Governance System
Publisher: Palgrave Macmillan UK
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Management has a unique ability to perpetrate fraud because it frequently is in a position to directly or indirectly manipulate accounting records and present fraudulent financial information.1 Fraudulent financial reporting often involves management override of controls that otherwise may appear to be operating effectively.