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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 178 / 352

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© D.L. Crumbley

Three M’s of Financial Reporting Fraud

Manipulation, falsification, or alteration of accounting records or supporting documents from which financial statements are prepared

Misrepresentation in or intentional omission from the financial statements of events, transactions, or other significant information

Intentional misapplication of accounting principles relating to amounts, classification, manner of presentation, or disclosure

Source: Zab Rezaee, Financial Statement Fraud, 2002, John Wiley.

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