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Digital analysis: A better way to detect fraud
Author(s) -
Tackett James A.
Publication year - 2007
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20305
Subject(s) - statement (logic) , financial statement , accounting , computer science , business , computer security , law , political science , audit
Abstract The Sarbanes‐Oxley Act (SOX) has put corporate executives under the gun when it comes to detecting financial statement fraud. Unfortunately, most methods for discovering fraud are expensive and time‐consuming. But there is one fast, inexpensive method you may not be using: digital analysis. The author explains what it is and how to use it. © 2007 Wiley Periodicals, Inc.