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Business Law, Public Responsibility, and Ethics Commons

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Series

2004

Auditing

Articles 1 - 2 of 2

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 Dec 2004

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 Jun 2004

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.