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Articles 1 - 5 of 5
Full-Text Articles in Business
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, Debra Sinclair
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, Debra Sinclair
School of Accountancy Faculty Research and Publications
This paper differentiates between a fraud audit and a financial statement audit and suggests that small businesses usually need a fraud audit although they engage a financial statement audit. A CPA trained in fraud examination and forensic accounting should conduct the fraud audit.
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Honors Theses
The main objective of this paper is to provide a review on why companies use earnings management and the benefits and consequences as a result. There is a large grey area between aggressive accounting and outright fraud and this paper focuses on narrowing down that area so companies know when to stop. General Electric is an example of a company that used earnings management to its advantage because they used it cautiously. However, there is the other side where earnings management started off small and ended up spiraling out of control like with Enron. This paper will examine both how …
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The paper examines the challenges in the regulation of value added tax (vat) in Nigeria. It hypothesizes on the Tax Laws and Fraudulent practices, VAT fraud and Effect on the Government revenue, Whistleblowers and effects on fraud detection, prevention and eradication. Based on primary data from questionnaire and personal interviews, the chi-square analysis was employed. Is was fund that tax laws relating to VAT facilitate frauds, frauds on VAT have negative effects on the government revenue, and that the Introduction of Whistleblowers has effects on fraud detection, prevention and eradication. There should be more enlightenment campaign on the right on …
The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer
The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer
Faculty Publications
The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided). The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision …
Preventing Security Breaches In Business, Pearl Jacobs, Linda Schain
Preventing Security Breaches In Business, Pearl Jacobs, Linda Schain
Criminal Justice Faculty Publications
Technological advancements are constantly changing the world we live in. These advancements are not only changing how we work but also the security of our workplace. High level white collar crime is rapidly becoming a fact of corporate life. Businesses want to avoid becoming victims of these white collar criminals so they attempt to institute controls on all aspects of their operations. These controls are far from 100% effective. Businesses need to take a different approach to the prevention of white collar crime. Perhaps more effective prevention programs can be developed by exploring the various theories of crime causation and …