In Brief The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about perpetrators' rationalizations.…
- Mandatory Examinations or Audits of Quality Control Assurance Systems
- Creating a CPA Scholarship Program
- Financial Statement Fraud by External Parties
- Fiduciary Duty, Due Care, and the Public Interest
- CPAJ News Briefs
- ICYMI | Leveraging Common Sense in Building an Effective ERM Program
- Closing the ‘Fraud Prevention Canyon’ with Counteractive Control Development
- Streamlined Disclosure in U.S. v. Brian Nelson Booker
- Codifying the Fundamental Principles of ‘Professional Behavior'
- Forté Capital's Selected Statistics