Fukukawa, Hironori; Mock, Theodore J.; Srivastava, … - In: The Japanese Accounting Review 4 (2014) December, pp. 1-25
This paper introduces an approach to the assessment of financial statement fraud risk and audit program planning and … substantial financial statement fraud occurred at Olympus. The approach described in this paper illustrates a ‘what-if’ analysis … that suggests the possible effectiveness of using updated standards, practice and research on detecting financial statement …