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Better understanding accounting fraud
Author(s) -
Shapiro David M.
Publication year - 2011
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20690
Subject(s) - accounting , forensic accounting , business , audit
Investigators in many fields—including accounting, sociology, criminology, and the law—have researched accounting fraud. What general methodologies and theories have these investigators come up with? And what practical advice can they offer to handle the risk of accounting fraud? The author of this article has some answers. © 2011 Wiley Periodicals, Inc.