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Full-Text Articles in Business
Fraud Prevention And Employee Rationalization In New York State Public Schools, Kathleen M. Slezak
Fraud Prevention And Employee Rationalization In New York State Public Schools, Kathleen M. Slezak
Legacy Theses & Dissertations (2009 - 2024)
Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that an integral element is being overlooked in current fraud prevention efforts, namely employee attitudes (more formally rationalization).
Qualitative Information In Annual Reports & The Detection Of Corporate Fraud : A Natural Language Processing Perspective, Sunita Goel
Legacy Theses & Dissertations (2009 - 2024)
High profile cases of fraudulent financial reporting such as those that occurred at Enron and WorldCom have shaken public confidence in the U.S. financial reporting process and have raised serious concerns about the roles of auditors, regulators, and analysts in financial reporting. In order to address these concerns and restore public confidence, the Sarbanes-Oxley Act (SOX) of 2002 was enacted. However, SOX has not lived up to its promise. Numerous cases of fraudulent financial reporting have surfaced in the post-SOX era. So far, the major thrust of research has been on examining fraud that has already been discovered. This dissertation …