La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences

N. Smaili, R. Labelle, H. STOLOWY

Comptabilité Contrôle Audit

June 2009, vol. 1, n°15, pp.159-198

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Fraude, Gestion des données comptables, Retraitement, Gouvernance

Given the existence of a relative ambiguity in the definition of several concepts related to accounting irregularities, this article proposes a synthesis based on the agency theory and on the literature on the determinants and consequences of accounting irregularities. We also examine the deterrence role governance is presumed to play in the prevention and detection of those accounting practices which go beyond « strategic » earnings manipulation. The analysis of the literature suggests that accounting irregularities are mainly explained by difficult financial conditions as well as by a weak governance system. We propose some remedies to the theoretical and empirical weaknesses we have noticed and some research avenues.