Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (95)
- Law (33)
- Business Law, Public Responsibility, and Ethics (30)
- Finance and Financial Management (29)
- Social and Behavioral Sciences (25)
-
- Corporate Finance (21)
- Business Administration, Management, and Operations (20)
- Taxation (11)
- Business Organizations Law (10)
- Medicine and Health Sciences (10)
- Securities Law (9)
- Arts and Humanities (7)
- Human Resources Management (7)
- Accounting Law (6)
- Contracts (6)
- Banking and Finance Law (5)
- Economics (5)
- Education (5)
- Physical Sciences and Mathematics (5)
- Real Estate (5)
- Business and Corporate Communications (4)
- Communication (4)
- Computer Sciences (4)
- Health Law and Policy (4)
- Hospitality Administration and Management (4)
- Insurance (4)
- Law and Society (4)
- Legal Ethics and Professional Responsibility (4)
- Management Information Systems (4)
- Institution
-
- University of Mississippi (11)
- Georgia Southern University (10)
- Liberty University (10)
- Walden University (9)
- La Salle University (8)
-
- Singapore Management University (7)
- Selected Works (6)
- Kennesaw State University (5)
- University of South Carolina (5)
- Sacred Heart University (4)
- University of Wollongong (4)
- American Dental Association (3)
- Edith Cowan University (3)
- Marshall University (3)
- SelectedWorks (3)
- St. Mary's University (3)
- University of New Hampshire (3)
- University of Pennsylvania Carey Law School (3)
- Utah State University (3)
- Virginia Commonwealth University (3)
- Bentley University (2)
- Brigham Young University (2)
- California State University, San Bernardino (2)
- City University of New York (CUNY) (2)
- Georgia State University College of Law (2)
- John Carroll University (2)
- Stephen F. Austin State University (2)
- Syracuse University (2)
- University at Albany, State University of New York (2)
- University of Arkansas, Fayetteville (2)
- Publication Year
- Publication
-
- Honors College Theses (9)
- Walden Dissertations and Doctoral Studies (9)
- Doctoral Dissertations and Projects (7)
- Economic Crime Forensics Capstones (7)
- Haskins and Sells Publications (7)
-
- Faculty Publications (6)
- Research Collection School Of Accountancy (6)
- Senior Theses (4)
- Theses and Dissertations (4)
- All Faculty Scholarship (3)
- Faculty and Research Publications (3)
- Honors Theses (3)
- Management Faculty Research (3)
- Senior Honors Theses (3)
- The Journal of the Michigan Dental Association (3)
- WCBT Faculty Publications (3)
- 2013 (2)
- All Current Publications (2)
- Capstones (2)
- Communications of the IIMA (2)
- Faculty of Commerce - Papers (Archive) (2)
- Georgia Business Court Opinions (2)
- Jeffrey E Michelman (2)
- Legacy Theses & Dissertations (2009 - 2024) (2)
- Mahurin Honors College Capstone Experience/Thesis Projects (2)
- School of Accountancy Faculty Research and Publications (2)
- St. Mary's Law Journal (2)
- The University of New Hampshire Law Review (2)
- Touche Ross Publications (2)
- Accounting Faculty Publications (1)
- Publication Type
- File Type
Articles 151 - 167 of 167
Full-Text Articles in Business
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Faculty and Research Publications
The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals.
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Theses: Doctorates and Masters
A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range …
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe
Research outputs pre 2011
Prior studies have found that auditors' fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this 'inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 …
Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover
Finding Auditors Liable For Fraud: What The Jury Heard In The Phar Mor Case, David M. Cottrell, Steven M. Glover
Faculty Publications
The Phar Mor case involved a massive collusive fraud by management. Although there were no claims the auditors participated in the fraud, plaintiffs' attorneys were able to convince the jury that the firm was liable for fraud on the grounds it made representations recklessly with regard to GAAS and GAAP.
Corporate Regulation In Australia: Fact Or Fiction, K. Cooper
Corporate Regulation In Australia: Fact Or Fiction, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
This paper recognises and takes as given there is a recurring cycle of regulatory failure, regulatory reform. It also accepts the arguments of a small number of authors that there are flaws within the regulatory mechanism which contribute to the perpetuation of the regulatory failure, regulatory reform cycle. However, this paper argues that these flaws are but a symptom of more deeply seated problems. The regulatory framework is weak in very fundamental and strategic areas including the nature of legislation and accounting standards, enforcement and overall administration. The fact that these weaknesses are not adequately addressed or rectified suggests that …
Proposal For The Codification Of Fraud Cases, Thomas D. Wood
Proposal For The Codification Of Fraud Cases, Thomas D. Wood
Woman C.P.A.
No abstract provided.
How To Detect Illegal Activity, Robert Kay
How To Detect Illegal Activity, Robert Kay
Touche Ross Publications
Illustration not included in Web version
Response To Corporate Fraud, Anonymous
Response To Corporate Fraud, Anonymous
Touche Ross Publications
Illustration not included in Web version
Restitution - Fraud - Prospective Vendee's Rights Against Broker, Stephen C. Bransdorfer S.Ed.
Restitution - Fraud - Prospective Vendee's Rights Against Broker, Stephen C. Bransdorfer S.Ed.
Michigan Law Review
Defendant was retained as a real estate agent by the vendor. He listed the vendor's eighty acres and buildings for sale. Plaintiff, a prospective purchaser, offered $7,000 for the property. Defendant failed to transmit this offer to the vendor and, instead, fraudulently caused the vendor to convey to two strawmen, as purported purchasers, for $6,500. After the defendant had falsely told the plaintiff that the latter's offer for the whole tract had been rejected, plaintiff purchased seventeen acres, including the buildings, for $6,000, an admittedly fair price. The strawmen conveyed the remaining sixty-three acres to the defendant's son, defendant giving …
Apparent Cash Shortages, Anonymous
Apparent Cash Shortages, Anonymous
Haskins and Sells Publications
No abstract provided.
Faculty Of Observing, Anonymous
Fraud-Sense, Anonymous
Detecting Irregularities, Anonymous
Detecting Irregularities, Anonymous
Haskins and Sells Publications
No abstract provided.
Answering Questions, Anonymous
Restoring Public Confidence, Anonymous
Restoring Public Confidence, Anonymous
Haskins and Sells Publications
No abstract provided.
Eternal Vigilance, Anonymous
Detection Of Frauds, Harold Benington
Detection Of Frauds, Harold Benington
Individual and Corporate Publications
Frauds in connection with accounts are very prevalent, and their detection is one of the most important functions of the professional accountant. During the course of over twenty years' active practice, the writer has come in contact with innumerable instances of fraud of every description, and it will be his endeavor in the succeeding paragraphs to outline the different kinds most usually encountered, how they can be detected, and what methods should be adopted to prevent them. Frauds in connection with accounts may be, broadly speaking, divided into two classes: (a) Those perpetrated with the object of concealing theft. (b) …