Restoring public trust in the accounting profession by developing anti-fraud education, programs, and auditing

Managerial Auditing Journal

Volumn 19, Issue 1, 2004, Pages 134-148

  Rezaee, Zabihollah ^a  

^a UNIVERSITY OF MEMPHIS   (United States)

Author keywords

Auditing; Financial reporting; Fraud; Public opinion; Trust

Indexed keywords

EID: 84992933427     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900410509857     Document Type: Article

References (19)

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2. AICPA (1997), AICPA Consideration of Fraud In A Financial Statement Audit, SAS No. 82, American Institute of Certified Public Accountants, New York, NY.
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9. COSO (2003), available at: www.erm.coso.org, The Committee of Sponsoring Organizations of the Treadway Commission, Enterprise Risk Management Framework.
10. Coffee, J.J. (2002), “ Guiding the gatekeepers ”, The New York Times, May 13, available at: www.nytimes.com.
11. Cullinan, C.P. and Sutton, S.G. (2002), “ Defrauding the public interest: a critical examination of reengineered audit processes and the likelihood of detecting fraud ”, Critical Perspectives on Accounting, Vol. 13, pp. 297-310.
12. Ezzell, W.F. (2002), “ Chair's corner ”, The CPA Letter, November, American Institute of Certified Public Accountants, Vol., p. 4.
13. FASB (2002), Proposal: Principles-Based Approach to US Standards Setting, October 21, available at: www.fasb.org, Financial Accounting Standards Board.
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17. Schuetze, W.P., Sutton, M.H. and Turner, L.E. (2003), A letter sent to the PCAOB by the three former Chief Accountants and the SEC, January 4 (a copy can be obtained from LynneTurne@aol.com).
18. Solomon, D. and Bryan-Low, C. (2003), “ SEC decides on ‘tough’ cop to walk the accounting beat ”, Wall Street Journal, April 16, available at: www.online.wsj.com/article_print/O,SB105041643140677100,00.html.
19. Turner, L. (2002), Speech at the AICPA's advanced litigation/national conference on fraud, October 31, available at: www.aicpa.org/index.html.