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Articles 1 - 6 of 6
Full-Text Articles in Business
Conflicts Of Interest, David J. Cherrington
Conflicts Of Interest, David J. Cherrington
Faculty Publications
Our research on theft and fraud has taught us three important lessons about conflicts of interest: first, they are much more prevalent than one would expect, second, they are much more serious than one might think, and third, some of them can’t be eliminated.
A Course In Forensic Accounting, Yelena Kleyman
A Course In Forensic Accounting, Yelena Kleyman
Honors College Theses
The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is …
Loss Causation In Fraud On The Market Cases Post-Dura Pharmaceuticals, Ann Morales Olazábal
Loss Causation In Fraud On The Market Cases Post-Dura Pharmaceuticals, Ann Morales Olazábal
Business Law Articles and Papers
As a critical matter, class action securities fraud plaintiffs employing the fraud-on-the-market theory of reliance must still plead and eventually prove loss causation and damages. The Supreme Court's April 2005 decision in Dura Pharmaceuticals v. Broudo disapproved of the Ninth Circuit's simple price inflation theory of pleading loss causation (namely that a plaintiff's loss occurs at the time she purchases stock at a price artificially inflated by fraud) without expressly sanctioning any of the other prevailing approaches to loss causation. This leaves open the question of precisely how courts should properly handle loss causation. Consequently, this Article critically examines the …
Fraud Requirements In Ssars 10, Michael D. Akers, Jodi L. Gissel
Fraud Requirements In Ssars 10, Michael D. Akers, Jodi L. Gissel
Accounting Faculty Research and Publications
With the issuance of Statement on Standards for Accounting and Review Services (SSARS) 10, Performance of Review Engagements, which is effective for review engagements for periods ending on or after Dec 15, 2004, the AICPA Accounting and Review Services Committee requires accountants performing review engagements to make inquiries regarding fraud. Furthermore, the management representation letter must address fraud. The authors reviewed the comment letters that the AICPA received in response to the exposure draft for SSARS 10 and conducted a survey of practitioners after the statement was issued. SSARS 10 amends SSARS 1, Compilation and Review of Financial Statements, primarily …
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
Theses and Dissertations
This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the …
An Insight Into Advance Fee Fraud On The Internet, Joshua Chang
An Insight Into Advance Fee Fraud On The Internet, Joshua Chang
Faculty of Commerce - Papers (Archive)
Advance fee fraud on the Internet currently rakes in hundreds of millions of dollars golbally per year. Aslo known as the "419" fraud, this scheme originated from Nigeria in the 1970s and was marketed via traditional means such as mail and facsimile transmissions.