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Tags archive: financial fraud

Home /Tag: financial fraud
Featured

Financial Statement Fraud by External Parties

By  Doug Carmichael

April 2020 0

In Brief Financial statement fraud is often thought of as an “inside job,” something perpetrated by the management or employees of the organization being audited.…

Featured

Characteristics of Financial Restatements and Frauds

An Analysis of Corporate Reporting Quality from 2000–2014

By  Fatima Alali, PhD and Sophia I-Ling Wang, PhD

November 2017 0

Corporate reporting quality has been at the forefront of the profession since the major corporate accounting scandals such as Enron and WorldCom at the beginning…

Featured

There Is No Financial Fraud Personality Type

By  Arthur J. Radin, CPA and Jeffrey Borenstein, MD

June 2017 0

Sridhar Ramamoorti and Barry J. Epstein have written two articles published in The CPA Journal (“Today's Fraud Risk Models Lack Personality,” March 2016, http://bit.ly/2m7UUoX; “When…

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  • Adapting to Constant Change March 2023
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