ARTICLES - Fraud - OCCUPATIONAL FRAUD: THE AUDIT AS DETERRENT - A study showed that when employees believed their company had controls in place to detect wrongdoing they were less likely to commit fraud. Nonetheless, occupational fraud losses have risen and the methods fraudsters have used range from the silly to the sophisticated.
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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. 193.2002, 4, p. 24-29
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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