A teoretical revi̇ew of information manipulation in financial reports

Accounting is an important function of ensuring the monitoring and reporting of the financial situation of the organization. However, accidental or intentional changes in accounting information can mislead decision makers and cause them to make incorrect financial decisions. Therefore, the manipulation of accounting information can have a serious impact on financial reporting.is happening. Manipulation of accounting information occurs when the information displayed in the financial statements does not fully reflect the actual situation.it is happening. This manipulation can be performed in different ways. For example, they can change expenses or income by changing the accounting policies in the financial statements of institutions. They can also inflate or reduce the value of assets. They can also manipulate the financial statements by changing the way and timing of the Company's income or expense reporting. Manipulation of accounting information can lead a company to submit misleading financial statements and lead to incorrect investment decisions. It can also damage a company's financial reputation by causing them to lose the trust of regulatory agencies and investors.he gives. Therefore, it is very important that the entity's accounting policy is determined carefully and reflects the actual situation in its financial statements. Therefore, the manipulation of accounting information may have a serious impact on the Financial Reporting System of the institution.