Accounting irregularity
Accounting irregularities are accounting treatments or practises which are irregular — they do not conform to the normal laws, practises and rules of the accounting profession. They are commonly distinguished from innocent mistakes or errors in that they are the result of a deliberate intent to deceive or defraud.[1][2]
References
- ^ John W. Hendrikse, Leigh Hendrikse, "8.6 Accounting Irregularities", Business governance handbook, p. 84
- ^ Benny K. B. Kwok, Accounting irregularities in financial statements
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