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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 60 / 352

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© D.L. Crumbley

COSO’s Major Motives for Fraud

1.

Cover up assets misappropriated for personal gain.

2.

Increase the stock price to increase the benefits of insider traders and to receive higher cash proceeds when issuing new securities.

3.

Obtain national stock exchange listing status or maintain minimum exchange listing requirements to avoid delisiting.

4.

Avoiding a pretax loss and bolstering other financial results.

www.coso.org.

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