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Full-Text Articles in Finance and Financial Management
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.