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Size and Extent of Financial Statement Fraud in Malawi

It is undoubted fact that corporate entities exert significant influence in any given economy through substantial investment in infrastructural development, employment opportunities, corporate social responsibility, provide meaningful returns to shareholders and paying of taxes and very often this creates pressure on firms to constantly improve financial performance to satisfy ever increasing stakeholders’ demands. Reporting entities might be forced to adopt Financial Statement Fraud that is falsifying figures or disclosures in the financial statements to gloss up inefficiencies which at times are regarded as temporal measures but cause massive long term losses in the economy due to sudden collapse of perpetrators. Financial Statement Fraud topics attract extensive interest in developed economies but little is done in developing countries such as Malawi. 
The magnitude and extent of Financial Statement Fraud is not known in Malawi and this study explored public limited companies and banks to evaluate any traits of improper accounting and disclosures. Results from this study indicate considerable flouting of accounting principles by Malawian companies which might potentially harm the fragile economy in the long run and it is therefore incumbent upon the listing house, central bank and various regulators to roll deliberate policies to curb this malpractice.