underreport

over-reporting

noun[ U ]
They were accused of fraudulent over-reporting of profit.

Examples of overreport

overreport
Nevertheless, even given that children tend to overreport close friendships, a significant proportion of children from violent homes reported having no best friends.
It is possible that 'stressed/distressed' staff tend to overreport while 'non-stressed/non-distressed' staff underreport conflict and aggression.
These results suggest that women with unresolved loss tend to overreport their level of positive functioning and underreport their level of negative emotion and behavior in their family relationships.
Some may overreport, others may underreport.
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