Add to ORKGThe article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals
This, the second article in a series, considers whether extending the "failure to prevent" (FTP) mod...
In 2001, Enron was forced to file bankruptcy due to fraudulent accounting practices (Enron). In 2003...
Financial statement fraud has become a serious problem for accounting regulators in recent years. Di...
Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent ...
The article focuses on fraudulent financial reporting, which has been a long-standing concern for th...
Under the dominant account, securities fraud by public firms harms the firms’ shareholders and, more...
This article analyzes and critiques the federal securities laws\u27 reliance on disclosure as the pr...
Financial statement fraud (FSF) has cost market participants, including investors, creditors, pensio...
Rule 10b-5’s antifraud catch-all is one of the most consequential pieces of American administrative ...
The aim of article is to present that accounting policy is not only the art of making what is poss...
The article presents an interview with Dana R. Hermanson, one of the authors of a study on the rise ...
Purpose –The purpose of this paper is to provide a review of the literature on corporate fraud as we...
Paying a dividend, repurchasing shares, underpricing an initial public offering, pledging collateral...
This article discusses the increasing use of the Internet for securities transactions, the growth of...
The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exch...
This, the second article in a series, considers whether extending the "failure to prevent" (FTP) mod...
In 2001, Enron was forced to file bankruptcy due to fraudulent accounting practices (Enron). In 2003...
Financial statement fraud has become a serious problem for accounting regulators in recent years. Di...
Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent ...
The article focuses on fraudulent financial reporting, which has been a long-standing concern for th...
Under the dominant account, securities fraud by public firms harms the firms’ shareholders and, more...
This article analyzes and critiques the federal securities laws\u27 reliance on disclosure as the pr...
Financial statement fraud (FSF) has cost market participants, including investors, creditors, pensio...
Rule 10b-5’s antifraud catch-all is one of the most consequential pieces of American administrative ...
The aim of article is to present that accounting policy is not only the art of making what is poss...
The article presents an interview with Dana R. Hermanson, one of the authors of a study on the rise ...
Purpose –The purpose of this paper is to provide a review of the literature on corporate fraud as we...
Paying a dividend, repurchasing shares, underpricing an initial public offering, pledging collateral...
This article discusses the increasing use of the Internet for securities transactions, the growth of...
The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exch...
This, the second article in a series, considers whether extending the "failure to prevent" (FTP) mod...
In 2001, Enron was forced to file bankruptcy due to fraudulent accounting practices (Enron). In 2003...
Financial statement fraud has become a serious problem for accounting regulators in recent years. Di...