-
1
-
-
0002854219
-
CEO stock option awards and the timing of corporate voluntary disclosures
-
(February)
-
Aboody, D., and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February).
-
(2000)
Journal of Accounting and Economics
-
-
Aboody, D.1
Kasznik, R.2
-
2
-
-
84857006178
-
-
American Institute of Certified Public Accountants (AICPA), AU Section 316. New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 2002a. Responsibilities and Functions of the Independent Auditor. AU Section 316. New York, NY: AICPA.
-
(2002)
Responsibilities and Functions of the Independent Auditor
-
-
-
3
-
-
0242588019
-
-
American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 99. New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 2002b. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.
-
(2002)
Consideration of Fraud In a Financial Statement Audit
-
-
-
7
-
-
82355193628
-
-
Association of Certified Fraud Examiners (ACFE), Austin, TX: ACFE
-
Association of Certified Fraud Examiners (ACFE). 2008. Report to the Nation on Occupational Fraud and Abuse. Austin, TX: ACFE.
-
(2008)
Report to The Nation On Occupational Fraud and Abuse
-
-
-
8
-
-
84865396342
-
-
Association of Certified Fraud Examiners (ACFE), Austin, TX: ACFE
-
Association of Certified Fraud Examiners (ACFE). 2009. Fraud Examiners Manual. Austin, TX: ACFE.
-
(2009)
Fraud Examiners Manual
-
-
-
9
-
-
82355193628
-
-
Association of Certified Fraud Examiners (ACFE), Austin, TX: ACFE
-
Association of Certified Fraud Examiners (ACFE). 2010. Report to the Nations on Occupational Fraud and Abuse. Austin, TX: ACFE.
-
(2010)
Report to The Nations On Occupational Fraud and Abuse
-
-
-
12
-
-
0003413236
-
-
Public Companies. Durham, NC: COSO
-
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. Neal. 2010. Fraudulent Financial Reporting 1998-2007: An Analysis of U.S. Public Companies. Durham, NC: COSO.
-
(2010)
Fraudulent Financial Reporting 1998-2007: An Analysis of U.S
-
-
Beasley, M.S.1
Carcello, J.V.2
Hermanson, D.R.3
Neal, T.4
-
13
-
-
0039975586
-
A decision aid for assessing the likelihood of fraudulent financial reporting
-
Bell, T. B., and J. V. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19 (1): 169-184.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, Issue.1
, pp. 169-184
-
-
Bell, T.B.1
Carcello, J.V.2
-
14
-
-
3142705294
-
-
Chicago, IL: CCH, Inc
-
Berkowitz, A. L. 2002. Enron: A Professional's Guide to the Events, Ethical Issues, and Proposed Reforms. Chicago, IL: CCH, Inc.
-
(2002)
Enron: A Professional's Guide to The Events, Ethical Issues, and Proposed Reforms
-
-
Berkowitz, A.L.1
-
19
-
-
84934563431
-
Toward an integrated theory of white-collar crime
-
Coleman, J. W. 1987. Toward an integrated theory of white-collar crime. American Journal of Sociology 93 (2): 406-439.
-
(1987)
American Journal of Sociology
, vol.93
, Issue.2
, pp. 406-439
-
-
Coleman, J.W.1
-
21
-
-
0002004536
-
The criminal violation of financial trust
-
Cressey, D. R. 1950. The criminal violation of financial trust. American Sociological Review 15 (6): 738-743.
-
(1950)
American Sociological Review
, vol.15
, Issue.6
, pp. 738-743
-
-
Cressey, D.R.1
-
23
-
-
79953862141
-
Legal and regulatory environments and ethics: Essential components of a fraud and forensic accounting curriculum
-
Curtis, G. E. 2008. Legal and regulatory environments and ethics: Essential components of a fraud and forensic accounting curriculum. Issues in Accounting Education 23 (4): 535-543.
-
(2008)
Issues In Accounting Education
, vol.23
, Issue.4
, pp. 535-543
-
-
Curtis, G.E.1
-
25
-
-
79961163874
-
West Virginia University: Forensic accounting and fraud investigation
-
Fleming, A. S., T. A. Pearson, and R. A. Riley Jr. 2008. West Virginia University: Forensic accounting and fraud investigation. Issues in Accounting Education 23 (4): 573-580.
-
(2008)
Issues In Accounting Education
, vol.23
, Issue.4
, pp. 573-580
-
-
Fleming, A.S.1
Pearson, T.A.2
Riley Jr., R.A.3
-
26
-
-
77249093038
-
Financial statement fraud: Insights from the academic literature
-
Hogan, C., Z. Rezaee, R. Riley, and U. Velury. 2008. Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory 27 (2).
-
(2008)
Auditing: A Journal of Practice & Theory
, vol.27
, Issue.2
-
-
Hogan, C.1
Rezaee, Z.2
Riley, R.3
Velury, U.4
-
28
-
-
85171926165
-
Why backdated options might be contagious
-
(January 21)
-
Hulbert, M. 2007. Why backdated options might be contagious. The New York Times (January 21).
-
(2007)
The New York Times
-
-
Hulbert, M.1
-
29
-
-
77249093204
-
-
Institute of Internal Auditors (IIA), American Institute of Certified Public Accountants (AICPA), and Association of Certified Fraud Examiners (ACFE), Available at
-
Institute of Internal Auditors (IIA), American Institute of Certified Public Accountants (AICPA), and Association of Certified Fraud Examiners (ACFE). 2008. Managing the business risk of fraud: A practical guide. Available at: http://www.acfe.com/uploadedFiles/ACFE_Website/Content/ documents/managing-business-risk.pdf
-
(2008)
Managing the Business Risk of Fraud: A Practical Guide
-
-
-
30
-
-
44649197264
-
Theory of the firm: Managerial behavior, agency costs and ownership structure
-
Jensen, M. C., and W. M. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.M.2
-
32
-
-
79961034894
-
A model curriculum for education in fraud and forensic accounting
-
Kranacher, M. J., B. W. Morris, T. A. Pearson, and R. A. Riley Jr. 2008. A model curriculum for education in fraud and forensic accounting. Issues in Accounting Education 23 (4): 505-519.
-
(2008)
Issues In Accounting Education
, vol.23
, Issue.4
, pp. 505-519
-
-
Kranacher, M.J.1
Morris, B.W.2
Pearson, T.A.3
Riley Jr., R.A.4
-
34
-
-
79961155634
-
The Saint Xavier University graduate program in financial fraud examination and management
-
Kresse, W. J. 2008. The Saint Xavier University graduate program in financial fraud examination and management. Issues in Accounting Education 23 (4): 601-608.
-
(2008)
Issues In Accounting Education
, vol.23
, Issue.4
, pp. 601-608
-
-
Kresse, W.J.1
-
35
-
-
34248185522
-
Effects of the Fraud Triangle on students' risk assessment
-
LaSalle, R. E. 2007. Effects of the Fraud Triangle on students' risk assessment. Journal of Accounting Education 25: 74-87.
-
(2007)
Journal of Accounting Education
, vol.25
, pp. 74-87
-
-
Lasalle, R.E.1
-
36
-
-
20944442909
-
On the timing of CEO stock option awards
-
Lie, E. 2005. On the timing of CEO stock option awards. Management Science 51 (5): 802-812.
-
(2005)
Management Science
, vol.51
, Issue.5
, pp. 802-812
-
-
Lie, E.1
-
38
-
-
79961134507
-
-
National Institute of Justice (NIJ), Stakeholders Organizations, Faculty, and Students, Available at
-
National Institute of Justice (NIJ). 2007. Education and training in fraud and forensic accounting: A guide for educational institutions, stakeholders organizations, faculty, and students. Available at: http://www.ncjrs.gov/pdffiles 1/nij/grants/217589.pdf
-
(2007)
Education and Training In Fraud and Forensic Accounting: A Guide For Educational Institutions
-
-
-
40
-
-
84865350187
-
-
Public Company Accounting Oversight Board (PCAOB), Auditing Standard No. 13. New York, NY: PCAOB
-
Public Company Accounting Oversight Board (PCAOB). 2010. The Auditor's Responses to the Risks of Material Misstatement. Auditing Standard No. 13. New York, NY: PCAOB.
-
(2010)
The Auditor's Responses to The Risks of Material Misstatement
-
-
-
41
-
-
84904010744
-
Ordered to commit fraud, a staffer balked, then caved
-
(June 23)
-
Pulliam, S. 2003. Ordered to commit fraud, a staffer balked, then caved. Wall Street Journal Online (June 23).
-
(2003)
Wall Street Journal Online
-
-
Pulliam, S.1
-
42
-
-
77956534753
-
The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula
-
Ramamoorti, S. 2008. The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education 23 (4): 521-533.
-
(2008)
Issues In Accounting Education
, vol.23
, Issue.4
, pp. 521-533
-
-
Ramamoorti, S.1
-
47
-
-
35848952985
-
Consideration of control environment and fraud risk: A set of instructional exercises
-
Sanchez, M. H., K. F. Brown, and C. P. Agoglia. 2007. Consideration of control environment and fraud risk: A set of instructional exercises. Journal of Accounting Education 25: 207-221.
-
(2007)
Journal of Accounting Education
, vol.25
, pp. 207-221
-
-
Sanchez, M.H.1
Brown, K.F.2
Agoglia, C.P.3
-
49
-
-
85171950097
-
Collusive fraud: The audit committee's oversight role
-
(October)
-
Silver, S., A. S. Fleming, and R. Riley. 2008. Collusive fraud: The audit committee's oversight role. The CPA Journal (October).
-
(2008)
The CPA Journal
-
-
Silver, S.1
Fleming, A.S.2
Riley, R.3
-
51
-
-
33749447865
-
Traditional and corporate theft: A comparison of sanctions
-
edited by Wickman, P., and T. Dailey, Toronto, ON: Lexington Books
-
Snider, L. 1982. Traditional and corporate theft: A comparison of sanctions. In White-Collar and Economic Crime, edited by Wickman, P., and T. Dailey, 235-258. Toronto, ON: Lexington Books.
-
(1982)
In White-Collar and Economic Crime
, pp. 235-258
-
-
Snider, L.1
-
53
-
-
0002035795
-
Is white-collar crime crime?
-
Sutherland, E. H. 1944. Is white-collar crime crime? American Sociological Review 10 (2): 132-139.
-
(1944)
American Sociological Review
, vol.10
, Issue.2
, pp. 132-139
-
-
Sutherland, E.H.1
-
55
-
-
85171935147
-
Ex-Tyco executives convicted
-
(June 18)
-
White, B. 2005. Ex-Tyco executives convicted. The Washington Post (June 18).
-
(2005)
The Washington Post
-
-
White, B.1
-
56
-
-
85171909533
-
Former Walmart manager sues Tom Coughlin-for her own misdeeds
-
(April 1)
-
White, B. 2008. Former Walmart manager sues Tom Coughlin-for her own misdeeds. BloggingStocks (April 1).
-
(2008)
BloggingStocks
-
-
White, B.1
-
57
-
-
79961067941
-
The Fraud Diamond: Considering the four elements of fraud
-
(December)
-
Wolfe, D. T., and D. Hermanson. 2004. The Fraud Diamond: Considering the four elements of fraud. The CPA Journal (December).
-
(2004)
The CPA Journal
-
-
Wolfe, D.T.1
Hermanson, D.2
-
59
-
-
0040238831
-
Good timing: CEO stock option awards and company news announcements
-
(June)
-
Yermack, D. 1997. Good timing: CEO stock option awards and company news announcements. Journal of Finance (June).
-
(1997)
Journal of Finance
-
-
Yermack, D.1
-
60
-
-
85171916101
-
-
Available at
-
Yerak, B. 2010. Robin Hood banker gets 63 months for fraud. Available at: http://chicagobreakingbusiness.com/20 10/1 2/first-security-trust-worker-sentenced-to-63-months-for-fraud. html
-
(2010)
Robin Hood Banker Gets 63 Months For Fraud
-
-
Yerak, B.1
|