企業不正の実態分析

TDnet開示資料による不正・不適切事案の分析

抄録

This study examines the impact that corporate fraud has on public companies in Japan. It contains an analysis of 339 cases of occupational fraud that were investigated between April 2015 and March 2020. There are three typical categories of occupational fraud: financial statement fraud, asset misappropriation and improper inspections. Concerning to these frauds, this paper focuses on the problems of(1)the location of the fraud, (2)who committed the fraud,(3)duration of fraud schemes,(4)cost of fraud and(5) fraud detection. The result of the research reveals statistical variability in the contents of disclosure documents provided by the Timely Disclosure Network(TDnet).