ARTICLES - The Fraud Beat - IRRATIONAL RATIOS - Plugging numbers from a financial statement into certain formulas can yield clues or even telltale signs there's manipulation going on in a company. The ZZZZ Best case is a perfect example of what auditors could have uncovered if they'd had a more recently developed set of ratios to use.
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|Authors:||Wells, Joseph T.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 192.2001, 2, p. 80-83
Wells, Joseph T., (2011)
ARTICLES - The Fraud Beat - SO THAT'S WHY IT'S CALLED A PYRAMID SCHEME - Ironically, the accountant has come full circle over the course of 5,000 years. Beginning as a scribe-cum-financial-watchdog in ancient Egypt and evolving into the auditor of huge conglomerates' financial reports at the start of the 21st century, the CPA is again assuming a leading role in the war against fraud.
Wells, Joseph T., (2000)
Wells, Joseph T., (2009)
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