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Articles 31 - 34 of 34
Full-Text Articles in Entire DC Network
Forensic Accounting In America: A Case Study, Matthew Carlson
Forensic Accounting In America: A Case Study, Matthew Carlson
Honors Capstones
As businesses continue to grow, they open themselves up to the possibility of fraud. During an average year, fraud can cost employers anywhere between $200 and $400 million dollars. A fraud can be extremely devastating to a company, by destroying customer confidence or even cause bankruptcy. The first part of the thesis is devoted to describing fraud, how to deter it from happening, and how to deal with it if it should happen. The second part of the thesis is a case study on the Cendant Corporation. This is a perfect example of how a company is affected when the …
Forensic Accounting: Turning Cpas Into Private Eyes, Gina Ferraro
Forensic Accounting: Turning Cpas Into Private Eyes, Gina Ferraro
Honors Capstones
Forensic accounting is the integration of accounting, auditing, and investigative skills. This discipline has gained immense popularity in recent years. In fact, this field is expanding so rapidly that the number of qualified individuals in this area is not meeting its demand for job opportunities. Perhaps this dilemma can be solved by making current and future accounting professionals more aware of their chances for advancement into this relatively new field. Throughout this paper, I discuss the reasons for the increased need for forensic accountants. Before examining the job opportunities available in this field, I also outline the necessary skills and …
Re-Examination Of The Application Of Cognitive Developmental Theory To The Study Of Ethics And Socialization In The Accounting Profession, Stephen Bruce Scofield
Re-Examination Of The Application Of Cognitive Developmental Theory To The Study Of Ethics And Socialization In The Accounting Profession, Stephen Bruce Scofield
Doctoral Dissertations
Concern over the ethical behavior of accountants in public practice is legitimate. Willful misrepresentation of accounting information undermines the effective operation of economic institutions and social systems that rely on financial information. Such concern, fueled by salient instances of accounting failures, has prompted investigation by the federal government and research by both accounting institutions and researchers in academe.
One of the most critical claims coming out of these inquiries is that the accounting profession is controlled by a self perpetuating culture that too readily identifies with the interests of clients, as opposed to the needs of financial information users. Anecdotal …
An Investigation Of Internal Auditor Judgment On The Importance Of Indicators Of Potential Financial Fraud: An Analytic Hierarchy Process Approach., Barbara Ann Apostolou
An Investigation Of Internal Auditor Judgment On The Importance Of Indicators Of Potential Financial Fraud: An Analytic Hierarchy Process Approach., Barbara Ann Apostolou
LSU Historical Dissertations and Theses
Financial fraud has become a serious problem to the business community. As a result, regulators and financial statement users have looked to the auditing profession for answers to the problem. The role of the internal auditor has received significant attention due to the unique position they fill. That is, they are positioned to observe and test financial and operational activities of the firm on a continuous basis. In addition, internal auditors are able to devote more time to the deterrence and detection of financial fraud than their external counterparts. The National Commission on Fraudulent Financial Reporting (Treadway Commission) issued its …