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Window dressing in reported earnings : a comparison of high-tech and low-tech companies

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Contemporaneous risk factors and the prediction of financial statement fraud

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Eco-effective management : an empirical link between firm value and corporate sustainability

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Detecting and Predicting Financial Statement Fraud : The Effectiveness of the Fraud Triangle and SAS No. 99

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This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations. We develop variables...

Persistent link: https://www.econbiz.de/10012720189

MAKE IT EASY; THEY WILL COME - Corporations are liable for the criminal and fraudulent acts of their employees. But, they can mitigate the risk by demonstrating a solid internal co...

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Persistent link: https://www.econbiz.de/10006758003

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Persistent link: https://www.econbiz.de/10009932671