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Keywords: Toshiba
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Journal Articles
Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2022) 29 (2): 729–763.
Published: 20 August 2021
...Polydoros Demetriades; Samuel Owusu-Agyei Purpose The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability). Design/methodology/approach A quantitative empirical research, analysing...
