The effect of measuring faithful representation of financial statements on accounting fraud detection

Abstract

The research aims to explain the effect of measuring the faithful representation of the financial statements, in connection and influence in revealing (accounting fraud) by presenting the concepts of faithful representation and accounting fraud and explaining the importance of measuring faithful representation in the financial statements in companies and its impact on the detection of accounting fraud. The researchers have reached to Financial lists in which the percentage of faithful representation will be reflected on the statement of accounting fraud, where the more the percentage of faithful representation is high, the less the fraud and vice versa, the researchers recommend that the financial statements should be represented objectively and sincerely when formulating any model of the qualitative attributes of accounting information with the necessity of taking public qualities For information referred to by the scientific references concerned with consideration as general recipes for accounting information and encouraging studies that deal with the subject of faithful representation and fraud of the accountant and auditor's profession and the extent of its impact on the improvement of the economic situation of the country