ABSTRACT
This study was carried out to examine the effect of misrepresentation of information-in-a-financial-statement using Access Bank Lagos state as case study. Specifically, the study examined the means through which the financial statement of an entity is altered or misrepresented. The study also, determine the factors that induce the act of misrepresenting the information in the financial statement. The study further, determine the effect of information in the financial statement. The study employed the survey descriptive research design. A total of 30 responses were validated from the survey. From the responses obtained and analyzed, the findings revealed that the Misrepresentation of financial statements can lead you to make bad decisions. Also, Misrepresentation of financial statement can make make your company look less valuable than it is. Furthermore, they can also land you in legal hot water. Lastly, misinformation in reports can leave you blind. The study hereby recommends that organizations should get a credible auditor in other to avoid misrepresentation of financial statements. Also, it is always extremely important for any contracting party entering into a contract agreement to be transparent in their display of financial report.
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