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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 320 / 352

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© D.L. Crumbley

Management may also engage in financial statement fraud to obtain personal benefits of:

1.

Increasing compensation through higher reported earnings;

2.

Enhancing value of personal holding of company stock such as stock-based compensation;

3.

Converting the company’s assets for personal use; and

4.

Obtaining a promotion or maintaining the current position within the company.

Source: Zab Rezaee, Financial Statement Fraud, New York: John Wiley & Sons, 2002.

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