ARTICLES - Auditing - HOCUS-POCUS ACCOUNTING - Revenue-recognition manipulation is an aspect of fraudulent financial reporting that auditors must look for. One method often linked to overstated revenue is the bill-and-hold sales transaction, which is complex and difficult to audit
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|Authors:||Carmichael, Douglas R.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 188.1999, 4, p. 59-66
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