Russian Federation
Th e article uses the results of recent sociological research on the impact of hostile behavior of company managers, so-called «abuser» managers, negative type of management, on employees of companies that cause signifi cant harm to the economy. Th e article establishes the relationship between hostile behavior of management and fraudulent misrepresentation of accounting (fi nancial) statements and proves the need to conduct certain audit procedures aimed at identifying hostile behavior of management.
hostile supervisor behavior, fraud accounting (fi nancial) reporting, the negative control type, the fraud triangle
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