"In business, leadership at every level is a requisite for company survival. Yet the leadership pipeline -- the internal strategy to grow leaders -- in many companies is dry or nonexistent. Drawing on their experiences at many Fortune 500 companies, the authors show how organizations can develop...

We examine how an auditor assesses the risk of fraud and formulates an audit plan when the auditee has the opportunity to commit various types of fraud. Unlike previous studies, the auditee can misappropriate assets (also called defalcation), misreport financial information (also called...