Lane, Richard; O'Connell, Brendan T. - In: Accounting Research Journal 22 (2009) September, pp. 118-118
Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the...
