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Full-Text Articles in Business Law, Public Responsibility, and Ethics
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.
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Faculty and Research 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.