#12424. The likelihood of widespread accounting manipulation within an emerging economy

August 2026publication date
Proposal available till 09-06-2025
4 total number of authors per manuscript0 $

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Journal’s subject area:
Sociology and Political Science;
Development;
Accounting;
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Abstract:
The study explores accountants views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants responses to management pressure, manipulation opportunities, and perceptions of how they rationalize their decisions. The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain. The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.
Keywords:
Accounting fraud; Accounting manipulation; Earnings management; Fraud triangle; Vietnam

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