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EFFECTS OF FIRM CHARACTERISTICS ON FINANCIAL STATEMENT FRAUD A CASE STUDY OF TOTAL PLC
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The Institute of Internal Auditors (IIA) (2001) defines fraud as “an array of irregularities and illegal acts characterized by intentional deception”. Turner (in Elliot & Willingham, 1980:97) and Robertson (2002:5) define fraud…