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Articles 1 - 10 of 10

Full-Text Articles in Business Law, Public Responsibility, and Ethics

Fraudulent Financial Reporting: Implications For Corporate Directors, M. Beasley, Joseph Carcello, D. Hermanson Aug 1999

Fraudulent Financial Reporting: Implications For Corporate Directors, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Audit Committees: The Rising Expectations, M. Beasley, Joseph Carcello, D. Hermanson Jun 1999

Audit Committees: The Rising Expectations, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Financial Fraud And Audit Committee Reform, M. Beasley, Joseph Carcello, D. Hermanson Jun 1999

Financial Fraud And Audit Committee Reform, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson May 1999

Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Publications

The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals.


Coso's Fraud Study: What It Means For Cpas, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Coso's Fraud Study: What It Means For Cpas, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting: Governance Implications For Internal Auditors, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Fraudulent Financial Reporting: Governance Implications For Internal Auditors, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting 1987-1997: Trends In U.S. Public Companies, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Fraudulent Financial Reporting 1987-1997: Trends In U.S. Public Companies, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Just Say 'No', M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Just Say 'No', M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting: 1987-1997 An Analysis Of U.S. Public Companies, Mark Beasley, Joseph Carcello, Dana Hermanson Dec 1998

Fraudulent Financial Reporting: 1987-1997 An Analysis Of U.S. Public Companies, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

No abstract provided.


Client Satisfaction And Big 6 Audit Fees, Bruce Behn, Joseph Carcello, Dana Hermanson, Roger Hermanson Dec 1998

Client Satisfaction And Big 6 Audit Fees, Bruce Behn, Joseph Carcello, Dana Hermanson, Roger Hermanson

Joseph V. Carcello

This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 audit fees paid by Fortune 1000 clients. After controlling for other factors related to audit fees (including audit quality attributes), client satisfaction with the audit team is positively associated with fees. It appears that a dimension of client satisfaction unrelated to audit quality attributes is the factor associated with an audit fee premium. This dimension of satisfaction may reflect other aspects of service quality not documented in the literature, or it may simply enable an auditor to earn economic rents through enhanced bargaining power. Client satisfaction ...