Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán-Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010

Fraud is the sensitive problem in any organization in business. It’s not easy for us to get information about this problem. It’s also link with code of ethic. In this thesis, I test with three hypotheses. As the results, I examine whether economic conditions influence the propensity to commit accounting fraud. I find that the incidence of observed accounting fraud is increasing and is at its highest in the periods leading up to an economic peak. One more result, new accountants who have less experience have high accounting transparency than old accountants who have more experience. But they also break money culture than who have more experience. Because of all the things, so we constantly learn about fraud and errors in accounting and auditing.