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Articles 1 - 3 of 3
Full-Text Articles in Business Law, Public Responsibility, and Ethics
The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson
The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson
Faculty and Research Publications
Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.
Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson
Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson
Faculty and Research Publications
Discusses the factors involved in implementing Sarbanes-Oxley Act of 2002 for U.S. accounting firms. Appreciation of the goal behind the law; Comprehension of the accounting fraud; Aggressiveness in addressing ethical attitudes and rationalization.
Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich
Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich
Faculty and Research Publications
Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …