1. Issues in Social and Environmental Accounting
Vol. 4, No. 1 June 2010
Pp 65-73
Can Audit Prevent Fraudulent Financial Re-
porting Practices? Study of Some Motivational
Factors in Two Atlantic Canadian Entities
Mostaq M. Hussain
Patricia Kennedy
Victoria Kierstead
Faculty of Business
University of New Brunswick-Saint John
Canada
Abstract
Much as has been written and done to prevent Fraudulent Financial Reporting (FFR) practices
but FFR is still exists in the corporate world. It is common to think about FFR practices in large
companies for its greater amount of consequences, though such practises have negative conse-
quences in small companies as well. FFR practices raise questions about the legitimacy of con-
temporary financial reporting process, roles of auditors, regulators, and analysts in financial
reporting. This empirical study attempts to investigate the motivational factors of the preven-
tion and detection of FFR through the auditing process. The interviewees were carried out
within the entity and proprietary theoretical framework with some accounting related manage-
ment in two medium-sized organizations in Atlantic Canada in winter 2008. The findings of
this research demonstrate that an audit is not enough to prevent and detect FFR. The audit
structure needs to be revised and employees need to be educated in order for them to better
understand their internal control process, and their own role. Companies need to evaluate their
controls and internal audit process instead of relying on the yearly audit. This study found that
the most common methods used for FFR are improper revenue recognition, understatement of
expenses/liabilities, and overstated and misappropriation of assets.
Keywords: Fraudulent Financial Reporting, Audit, Saint John
1. Background fined as intentional misstatements that
can be classified into two types. The
Auditors Role first is misstatements arising from
Fraudulent Financial Reporting (FFR)
It is generally held belief that auditors’ and second misstatements arising from
job to find fraud and error as part of the misappropriation of assets. Therefore
scope of the engagement for auditing errors are the unintentional acts that
financial statements. Fraud can be de- cause financial statements to be mis-
Corresponding author: Mostaq M. Hussain is Associate Professor of Accounting at Faculty of Business University of
New Brunswick-Saint John, Canada. Tel 1506-648-5805, Fax 1506-648-5574, E-mail: mhussain@unb.ca

2. 66 M. M Hussain, P. Kennedy, V. Kierstead / Issues in Social and Environmental Accounting 1 (2010) 65-73
stated. As Messier and Emby (2004) known as the US Treadway Commis-
elicited a number of reasons of FFR. sion) did an in depth study on FFR in
They are: (1). Manipulation, falsifica- 1987. The report outlined ways to pre-
tion, or alteration of accounting records vent and detect FFR. “The prevention
or supporting documents from which and detection of fraudulent reporting is
financial statements are prepared. (2). important because the financial reporting
Misrepresentation in, or intentional process relies on the integrity of the re-
omission from, the financial statement of ported information.”(Warrick and Riner,
events, transaction, or other significant 2004). The Treadway Commission iden-
information. (3). Intentional misapplica- tifies the control environment, ‘tone at
tion of accounting principles relating to the top,’ as the most important factor in
amounts, classification, manner of pres- preventing FFR, it will be senior man-
entation, or disclosure. (4). Management agement that is the first defense against
override of internal controls that other- FFR. Even though senior management
wise may appear to be operating effec- is the first defense in many cases it is
tively. However, misappropriation is the senior management who is involved in
result of theft of the company’s assets FFR. With increasing pressures from
and can include: embezzling cash re- shareholders to maximize earnings it is
ceipts, stealing assets, causing the com- often senior managers who feel the most
pany to pay for goods or services not pressure to make the organization more
received. profitable. Ernst & Young (2000) issued
the findings of its general international
Fraud can be committed in a number of fraud study (not limited to FFR), which
ways. There are several ‘red flags’ men- states that employees committed 82 per-
tioned in Warrick and Riner’s (2004) cent of frauds with management being
study. According to Warrick and Riner involved in one third of those.
(2004), an auditor should look for a
number of issues when performing an In the business environment importance
audit, like: (I) Unusual or complex trans- should be placed on internal controls as
actions, (II) Emphasis of management this is the first defense in preventing
on short term earnings, (III) Pressure to fraud on an individual level. Internal
meet stock analyst expectations, (IV). controls can be difficult to implement
Accounting estimates for valuing things depending on the size of the organiza-
such as warranty expenses, (V). Weak tion. Large corporations with hundreds
internal controls, (VI). A weak or non- of administrative staff are more likely to
active board of directors, and (VII). In- have efficient segregation of duties than
centive compensation plans structured an organization that only has a few ad-
on high financial performance. ministrative staff. According to COSO,
fraudulent reporting occurs most often in
According to the Committee of Sponsor- smaller corporations. There are five
ing Organizations (COSO, 1999), large components of internal control: control
adjusting entries at the end of the quarter environment, risk assessment, control
or year that involve revenue or asset ac- activities, information and communica-
counts should be considered carefully. tion, and monitoring. The control envi-
ronment sets the tone of the organization
The National Commission on FFR (also as it is the foundation of all other con-

3. M. M Hussain, P. Kennedy, V. Kierstead / Issues in Social and Environmental Accounting 1 (2010) 65-73 67
trols. Several circumstances can affect These could include, according to Car-
the risk assessment of a corporation. penter (2001): (I). Internal controls as
They include (but are not limited) to: the first line of defense. (II). Using inter-
new personnel, rapid growth, new tech- nal auditors that report to an audit com-
nology, and foreign operations. Control mittee of the board of directors rather
activities are the policies and procedures than senior management. (IV). Hold
that help to ensure that the appropriate management accountable to the same
measures are taken to address the risks. standards of misconduct as non-
The controls can include but are not lim- management. (V). Use fraud detection
ited to: segregation of duties, under- software. (VI). Effectively communicate
standing of control activities and per- ethics and fraud programs to the em-
formance reviews. Information and ployees to ensure that employees per-
communication refers to the information ceive the programs to be working.
system relevant to the financial reporting Moreover, Warrick and Riner (2004)
objectives and communication is provid- suggested the appropriate segregation of
ing an understanding of individual roles duties, and the need of performing ratio
and responsibilities. Pre-assumably, a analyses on firm account balances.
well operating information system can Beasley (2000) argues that audit com-
reduce the risk of material misstatement mittees should meet at least quarterly,
when monitoring assesses the quality of and according to NCFFR (1987), Audit
internal control over time. During the committee members should be of the
course of an audit these and other inter- firm.
nal controls will be evaluated by the
auditor to ensure they are sufficient. The Understanding why employees commit
auditor will also establish materiality, fraud is a key factor in being able to de-
the level of misstatement that will not tect fraud. A study by Hollinger and
affect the decision of a reasonable user Clark with 12, 000 employees in the
of the financial statements. workforce found that nearly 90% en-
gaged in ‘workplace deviance’, which
Prevention of Fraud included behavior such as goldbricking,
workplace slowdowns, sick time abuses
The Treadway Commission cited that and pilferage. On top of that, an aston-
education as one way of preventing ishing one-third of employees actually
fraud by making those who are responsi- had stolen money or merchandise on the
ble for the everyday accounting duties job. (Wells, 2001) There are three fac-
and making aware of how fraud is com- tors that contribute to employees com-
mitted and then educating them about mitting fraud they are: pressure, oppor-
detecting procedure. In addition to edu- tunity, and rationalization. If employees
cating employees about how to prevent feel they are not being treated fairly and
and detect fraud the board of directors adequately they are more likely to com-
can play a key role in preventing fraud. pensate themselves in the form of
The board should support the ‘tone at “wages in kind”. Fraud is also commit-
the top’ or even set the tone of the or- ted because of financial pressures. Cres-
ganization. It is the board who can di- sey (in Wells, 2001) found that the em-
rect management to have certain preven- ployees “must perceive an opportunity
tion and detection controls in place. to commit and conceal their crimes, and

4. 68 M. M Hussain, P. Kennedy, V. Kierstead / Issues in Social and Environmental Accounting 1 (2010) 65-73
be able to rationalize their offenses as likely that the manager will not act in the
something other than criminal activ- best interest of the owner.” (Messier and
ity” (Wells, 2001). Wells also lists a Emby, 2004) By having the corporation
number of questions. Whenever they are audited the auditor adds value to infor-
answered positively, there should be a mation by increasing its reliability and
red flag for fraud motivation. The ques- credibility.
tions are follows:
Is management compensation tied It is management’s duty to be aware of
closely to company value? the consequences of fraudulent reporting
Is management dominated by a sin- whether it is legal, social or ethical. The
gle person or a small group? news has been dominated in recent years
Does management display a signifi- by many scandalous tales of large corpo-
cant disregard for regulations or rations committing fraud. For example
controls? Enron has had to restate their financial
Has management restricted the audi- statements for a total of eight billion dol-
tor’s access to documents or person- lars and some of the executives have
nel? been charged with committing fraud.
Has management set unrealistic fi- Fraud is not limited to corporations. One
nancial goals? of the Big Four firms Arthur Anderson,
Does management have any [past “was the auditor for a number if entities
history of illegal conduct? involved in FFR. The effect of Arthur
Is an employee obviously dissatis- Anderson was devastating. Their com-
fied? plicity with the scandals ultimately de-
Does that employee have a past his- stroyed them.”(Warrick and Riner,
tory of dishonesty or illegal con- 2004)
duct?
Does that employee have known
financial pressures, such as exces- 2. Methodology
sive debt, bad credit or tax liens? Research Method
Has that employee’s lifestyle or be-
havior changed significantly? To develop a better understanding of the
motivational factor on fraudulent report-
The growth of the modern corporation ing and how an audit can detect and pre-
has given the rise to absentee owners vent it from control fraud we turned to a
(shareholders) and the use of managers prominent Saint John company (X), and
(agents) to operate the corporation on a an accounting firm (Z), in order to have
day-to-day basis. “The agency relation- a diversified view. Semi structured in-
ship between an owner and manager terviews were conducted with each in-
produces a natural conflict of interest terviewee on March 20, 2008 and April
because of the information asymmetry 4, 2008 respectively. The first inter-
this means that, the manager generally viewee is from Company X and the sec-
has more information about the ‘true’ ond interviewee is from Company Z.
financial position and results of opera- These two were selected to evaluate the
tions of the entity than the absentee opinion on auditing from the perspective
owner does. If both parties seek to of a large corporation and that of firm.
maximize their own self-interest, it is The interviews were conducted on site

5. M. M Hussain, P. Kennedy, V. Kierstead / Issues in Social and Environmental Accounting 1 (2010) 65-73 69
during an hour long pre-booked appoint- tions upon liquidation.
ment. Notes were taken during the inter-
views and organizing the interview re- The entity theory is quoted as being
sults immediate after the interviews. “income centered”. Any net income or
The first interviewee holds a CA and loss of the firm within a given year be-
was chosen because of his extensive longs to the firm. In the event that the
knowledge of business practices in large firm has a positive net income on the
companies. The second interviewee has income statement for the year, will only
her BBA and was selected for her be considered income to the sharehold-
knowledge in accounting practices from ers if dividends are declared. In this ex-
the perspective of a large firm as well as ample the amount of income to the
her previous experiences in the industry. shareholders will be the amount of the
Following the interviews, secondary dividend that they receive from the
sources of information was scrutinized firm. The remaining profit belongs to
in order to find the consistency/ the firm.
inconsistency of provided information.
However, the exact references of secon- It is the entity theory that contributes to
dary source are not elicited here in order fraud because when the company is suc-
to not disclose information about the cessful, in terms of a positive net in-
names of the organizations interviewed. come, money can be distributed to
shareholders. In this case, if fraudulent
Theoretical Framework: Entity Theory reporting occurs then this net income or
loss has the potential to state in a way
The entity theory is based on the simple that goes far away from the truth and
equation that assets are equal to equities fairness. More successful a company is
(liabilities plus shareholder’s eq- the one that distributed more money to
uity). Assets and liabilities are consid- the shareholders. If a company is suc-
ered to be resources and obligations of cessful they can raise additional capital
the entity itself, but not the shareholders based on the past distributions and the
or proprietors. If management is com- predicted future distributions. The pro-
mitting fraudulent reporting, the number prietary theory can contribute to fraud
within this equation will not be cor- on the basis that executives are tempted
rect. Management over valuating one or to record assets and liabilities inappro-
several assets can greatly change the priately to increase their wealth. Share-
company’s financial statements. The holders are also seeking to invest in a
difference between liabilities and share- company with an increasing net income
holder’s equity is that rights of the credi- so that they may receive higher divi-
tors can be determined independently of dends. Management may be pressured
other valuations- if the firm is sol- by shareholder to show a positive net
vent. The stockholder’s rights are meas- income for this reason.
ured by the valuation of the assets origi-
nally invested plus any reinvested earn-
ings and revaluations. The equity hold- 3. Empirical Findings and Analysis
ers of the firm have the right to receive
dividends and share in net assets in the We recently interviewed Kevin Houri-
event that the firm should cease opera- han who is a chartered accountant with

6. 70 M. M Hussain, P. Kennedy, V. Kierstead / Issues in Social and Environmental Accounting 1 (2010) 65-73
Company X and asked him his opinion counting functions. Kevin’s opinion in
on the prevention of FFR through audit- short is that a company needs to have the
ing. Kevin’s opinion is that “an audit is proper controls in place to prevent fraud
not an effective means of detecting or and not rely on their audit. Detecting
preventing fraudulent financial reporting fraud is not the main goal of the audit.
within a large company” like the one he The audit is done primarily to test the
works for. “Audits usually run with the financial statements of the company for
assumption that management has integ- accuracy but not for investigating fraud.
rity. An auditor would not normally If the audit were to test fraud it would be
take a job if they suspected that manage- cost prohibitive due to the great deal of
ment was corrupt.” Auditors are more time would possibly be involved in it.
looking for errors and omissions that are
honest mistakes. Kevin’s take on the A second interview was conducted with
matter is that of course they do look Shelly Roy a supervisor with Company
through internal controls to see if the Z. We asked for her opinion on whether
company has the proper controls and FFR could be prevented through audit.
policies, however if fraud were happen- She felt that audit was not an effective
ing it would be very hard for an auditor means to prevent FFR. Shelley elabo-
to detect through sampling and testing. rates by explaining “the main focus on
an audit is not to detect or prevent fraud
If the company is large with several em- but is to provide reasonable assurance
ployees it should be harder for fraudu- that financial statements are free from
lent reporting to occur within the organi- material misstatements”. Shelley feels it
zation. Large scale companies often is the controls that the company has and
have well designed controls which make enforces that prevent fraud. She noted
it harder for fraud to occur. Depending that “an audit examines evidence that
on how well planned and executed the supports the amounts and disclosures in
fraud was (even if the auditor were to the financial statements. As part of audit
look at that) the particular entries in- procedures, controls are reviewed to de-
volved may not catch fraud. Kevin be- velop an understanding of risk that may
lieves that usually when management be associated with amounts in the finan-
decides to peruse at fraudulent reporting cial statements”. An example of a con-
action, it is generally well planned and trol procedure is the Company having
executed which makes it harder for audi- segregation of duties for banking. This
tors to detect. means that there are two signing authori-
ties and those who can prepare cheques
Kevin also points out that it would be are not signing authorities. This prevents
very hard for one person to commit the individual from issuing an unauthor-
fraud within an organization. An exam- ized payment to themselves. During an
ple that he provided us with would be audit, if there was not proper segregation
booking a sale. “If an employee booked of duties, control risk would be assessed
a nonexistent sale it would most likely at an elevated level and more sampling
get noticed by someone in another group and testing on cash would be required.
such as collections or banking.” This
would be much easier in a smaller com- Well (2002) says, “I don’t think an audi-
pany where one person does many ac- tor could uncover fraud if he stepped on

7. M. M Hussain, P. Kennedy, V. Kierstead / Issues in Social and Environmental Accounting 1 (2010) 65-73 71
it”. Such opinion may be a negative documents. Enron used offshore entities
opinion on our audit system, but accord- to create the illusion that they were more
ing to Craig A. Latshaw, in his article on profitable than they actually were which
FFR, he mentions that the Government drove up the stock price even though
and Accounting Profession React, there they were actually losing money. Only
may be some truth to it. The report the executives knew of the existence of
highlights that although the Sarbanes- these offshore accounts that were actu-
Oxley Act and initiatives that have been ally hiding the losses, the investors knew
started by the AICPA attempt to reduce nothing about it. At the same time those
fraud but they are not enough. There are executives were working on insider in-
still some large issues unresolved as far formation and trading millions of dollars
as FFR is concerned. Management can worth of Enron stock. This took several
still override internal controls in order to years to unravel and went undetected by
produce FFR. As started in Latshaw’s auditors. The Enron scandal brought to
article “unfortunately, the majority of light potential conflicts of interest be-
work carried on by auditors using the tween consultancy and auditing work
current system concentrates on the dis- and the need for tighter regulation on
covery of unintentional errors which, financial derivatives trading. Enron is
with an adequate system of internal con- proof that an audit cannot prevent fraud
trol, will be detected by the company’s when the accounting firm is in collusion
accounting system” (Latshaw, 2002). with the company committing fraud.
After conducting the interviews and
based on the empirical findings both After the fall of Enron some of the other
Kevin and Shelly are correct in stating companies that Arthur Anderson repre-
that internal controls play a large role in sented were investigated. Qwest Com-
the prevention of FFR but not the audit. munications was subsequently reviewed
It is however evident that when the in- and it was found that they had inappro-
ternal controls fail and managements priately recognized revenue and four
greed blinds them to their ethical duties, executives including the CFO were
auditors should be looking for ‘red flags’ charged with conspiracy to commit an
even in the most prominent companies. offense against the U.S., securities fraud,
The audits preformed by Arthur Ander- making false statements, and wire fraud
son did not detect or prevent fraud in affecting a financial institution. An-
many companies but may in fact have other communication giant (WorldCom)
contributed to it. also fall victim to fraudulent reporting in
June of 2002. WorldCom announces that
The Enron financial scandal perhaps the they have been over stating profits by
most discussed case of fraudulent report- classifying routine expenses as capital
ing revealed in late 2001 which led to its expenditures a month later WorldCom
bankruptcy. This scandal also caused has filed for bankruptcy. CEO, Bernie
the dissolution of Arthur Anderson, i.e. Webbers is tried and convicted of falsi-
Enron’s accounting firm (which at the fying regulatory filings with the U.S.
time was one of the world’s top five ac- Securities and Exchange Commission in
counting firms), when it was discovered 2001 and 2002.
that they had destroyed important audit

8. 72 M. M Hussain, P. Kennedy, V. Kierstead / Issues in Social and Environmental Accounting 1 (2010) 65-73
4. Conclusion and Recommendation occurred, the company's net worth on
the financial statements will likely not
Empirical evidence demonstrates that be correct. Represented by the equation,
audit cannot solely detect and prevent i.e. Assets – Liabilities = Proprietor’s
FFR, or say, an audit is not enough to Equity. The proprietor owns the assets
prevent and detect fraudulent reporting. and liabilities, and therefore, the liabili-
It appears that although fraud has higher ties are negative assets of the proprietor
audit risk and can cause an audit to fail making such equation balance sheet cen-
but it still receives the least amount of tered. Bookkeeping can be viewed as
attention. Empirical evidence supports the proprietor accounting for his own
that the audit structure needs to be re- property, and such a view can be
vised in light of the numerous fraud adapted to corporations as well because
cases that are being exposed. Employ- they are accountable to shareholders for
ees need to be educated so that they can the profitability of their investment.
better understand internal controls and When the corporation is profitable and
their role in the organizations. Compa- retained earnings are high then share-
nies need to evaluate their controls and holders are having access to higher
scrutinize their internal audit, or audit amount of wealth (as form of dividends).
committees, to ensure that gaps that
cause ‘red flags’ are filled. It is found in The origins of the proprietary theory
the empirical evidence that companies have been traced, in Britain, to Malcomb
should not just simply rely on the yearly (1718) who distinguished transactions
audit to detect fraud but should take pre- that produced profit and subsequently
ventive control measures. increased proprietors’ capital, from
those which did not. The theory was
The research results, i.e. empirical evi- further developed by Stephens (1735)
dence, do not seem to be consistent with and Fulton (1800), and was fully fledged
the entity theory but more in line of the by Conhelm (1818). He added the alge-
arguments of proprietary theory. Man- braic approach to transaction analysis
agement continuously experiences out- with transactions affecting the account-
side pressures to increase profits. Such ing equation (by increasing or decreas-
pressures mostly come from the share- ing capital, assets and liabilities) and this
holders in order to receive the benefits study finds the evidence to support that
of their proprietorship/shareholdings, notion rather than the consideration of
though a business organization is an in- business entity that prevent FFR.
dependent entity. Moreover, competitive
tendency of companies - not just simply
want to maintain their current size but References
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fraudulent reporting -if in fact fraud has news/background/worldcom/

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