Asican, Alyssa Jean J.

Analysis of accounting fraud cases and its influence on the financial performance of companies 2011-2021 / by Alyssa Jean J. Asican, Ana Danica T. Gonzales and Michelle Pinguiaman. - Indang, Cavite : Cavite State University- Main Campus, 2022. - xiv, 68 pages : illustrations ; 28 cm

Thesis (Bachelor of Science in Accountancy) Cavite State University.

Includes bibliographical references.

College of Economics, Management, and Development Studies (CEMDS) College of Economics, Management, and Development Studies (CEMDS)

ASICAN, ALYSSA JEAN J.; GONZALES, ANA DANICA T.; PINGUIAMAN, MICHELLE.
Analysis of Accounting Fraud Cases and Its Influence on the Financial Performance of
Companies, 2011-2021. Undergraduate Thesis. Bachelor of Science in Accountancy.
Cavite State University, Indang, Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar, CPA.
It is undeniable that global pandemic has halted the operations of numerous businesses.
When commercial and economic pressures are at their highest, fraudsters tend to act more in
order to save or revive the financial performance of their organization. Previous research
focused on the qualitative aspect of fraud and thus was unable to discern financial issues.
Hence, the study generally sought to determine the influence of fraud on the financial
performance of companies globally. The study specifically aimed to assess if there is any
significant relationship between the profiles of the companies to the fraud amount and the fraud
amount to the companies' financial performance in terms of return on equity. This study used 30
companies worldwide whose financial statements and cases were available on the Securities
and Exchange Commission website. Contrary to what has always been assumed, the findings
of this study indicated that fraud does not affect financial performance, and there is no
significant relationship between the profiles of companies to fraud amount as well as the fraud
amount to companies' financial performance.


Fraud investigation
Forensic accounting

657 / As4 2022