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Full-Text Articles in Business
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Faculty and Research Publications
The article focuses on fraudulent financial reporting, which has been a long-standing concern for the U.S. investors. It discusses the findings of a study that provides valuable insights into the role of chief executive officers (CEO) and chief financial officer (CFO) in the prevention of such situation. Also provided are key anti-fraud resources including a fraud risk management program, the assessment of fraud risk exposure and prevention techniques.
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
Faculty and Research Publications
Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.