IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors' 2020 article that asked, “Where is…
ICYMI | The Fraud Diamond
A 20-Year Retrospective
In Brief It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud…
The Fraud Diamond
A 20-Year Retrospective
In Brief It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud…
Editor's Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online…
In Brief Although business's increasing utilization of technology to drive operational decisions has meant a greater reliance on data, it is exceedingly rare that an…
In Brief What does management do when a star employee violates company policy? If management lets a star employee get away with such violations, how…
In Brief What does the future hold for public company auditing in the United States, and what are the implications for professionals, regulators, and educators?…