Features - Just Say 'No' - What company and what kind of executive are likely to commit fraud? This COSO study analyzes data -- And suggests control guidelines -- Based on cases of those caught with their hands in the cookie jar
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|Authors:||Beasley, Mark S. ; Carcello, Joseph V. ; Hermanson, Dana R.|
Management accounting. - New York, NY, ISSN 0025-1690, ZDB-ID 2063414. - Vol. 80.1999, 11, p. 52-57
ARTICLES - Auditing - TOP 10 AUDIT DEFICIENCIES - CPAs can use the mistakes other auditors made to help them better understand how to detect financial statement fraud. CPA firms can use the deficiencies alleged by the SEC in 45 audits to develop more comprehensive audit procedures.
Beasley, Mark S., (2001)
Beasley, Mark S., (2009)
Gendron, Yves, (2009)
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