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Volumn 26, Issue 11, 2000, Pages 33-41

Understanding fraud in the accounting environment

Author keywords

Accountanting; Fraud; USA

Indexed keywords


EID: 85006588661     PISSN: 03074358     EISSN: 17587743     Source Type: Journal    
DOI: 10.1108/03074350010766972     Document Type: Article
Times cited : (19)

References (27)
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    • 26 February, Sect. 2
    • Akst, D., and L. Berton. “Accountants who specialize in detecting Fraud Find Themselves in Great Demand.” Wall Street Journal, 26 February 1988, Sect. 2, p.17.
    • (1988) Wall Street Journal , pp. 17
    • Akst, D.1    Berton, L.2
  • 3
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    • Accounting Firms Can Be Sued in US over Audits Done Abroad, Judge Rules
    • 10 March
    • Berton, L., “Accounting Firms Can Be Sued in US over Audits Done Abroad, Judge Rules.” Wall Street Journal, 10 March 1988, p.2.
    • (1988) Wall Street Journal , pp. 2
    • Berton, L.1
  • 5
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    • Carey, J.T.1
  • 8
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    • The Study of Social Disorganization and Deviant Behavior
    • edited by Robert K. Merton, Leonard Boom, and Leonard S. Cottrell Jr. New York: Harper & Bros
    • Cohen, A.K. “The Study of Social Disorganization and Deviant Behavior.” In Sociology Today: Problems and Prospects, edited by Robert K. Merton, Leonard Boom, and Leonard S. Cottrell Jr. New York: Harper & Bros., 1959.
    • (1959) Sociology Today: Problems and Prospects
    • Cohen, A.K.1
  • 9
    • 54749146275 scopus 로고
    • Professional Liability: The Situation Worsens
    • November
    • Collins, S.H. “Professional Liability: The Situation Worsens.” Journal of Accountancy (November 1985):, p.57, 66.
    • (1985) Journal of Accountancy
    • Collins, S.H.1
  • 10
    • 0011534720 scopus 로고
    • Enhancing Public Confidence in the Accounting Profession
    • July
    • Connor, J.E. “Enhancing Public Confidence in the Accounting Profession.” Journal of Accountancy (July 1986): p.83.
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    • Connor, J.E.1
  • 12
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    • Accountants on Trail in a Theatre of the Absurd
    • May
    • Earle, V. “Accountants on Trail in a Theatre of the Absurd.” Fortune (May 1972): p.227.
    • (1972) Fortune , pp. 227
    • Earle, V.1
  • 13
    • 85032779578 scopus 로고
    • From Balance Sheet to Fraud Beat
    • 28 February, Sect. 2
    • Gaines, S. “From Balance Sheet to Fraud Beat.” Chicago Tribune, 28 February 1988, Sect. 7, p.5.
    • (1988) Chicago Tribune , pp. 5
    • Gaines, S.1
  • 15
    • 0006455870 scopus 로고
    • Crime and Punishment: A Study in Social Attitudes
    • June
    • Gibbons, D.L. “Crime and Punishment: A Study in Social Attitudes.” Social Forces (June 1969): pp.391-97.
    • (1969) Social Forces , pp. 391-397
    • Gibbons, D.L.1
  • 17
    • 84986179720 scopus 로고
    • Financial Fraud: Schemes and Indicia
    • August
    • Levy, M.M. “Financial Fraud: Schemes and Indicia.” Journal of Accountancy (August 1985): p.79.
    • (1985) Journal of Accountancy , pp. 79
    • Levy, M.M.1
  • 19
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    • Social Structure and Anomie
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    • Merton, R.K. “Social Structure and Anomie.” American Sociological Review (October 1938): pp.672-82.
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  • 20
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    • Priorities in Scientific Discovery: A Chapter in the Sociology of Science
    • December
    • Merton, R.K. “Priorities in Scientific Discovery: A Chapter in the Sociology of Science.” American Sociologist Review (December 1957): pp.635-59.
    • (1957) American Sociologist Review , pp. 635-659
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  • 21
    • 0003782731 scopus 로고
    • Social Theory and Social Structure
    • New York: Free Press, ch.66, sect 1529
    • Merton, R.K. Social Theory and Social Structure. New York: Free Press, 1957, pp.131-60. Michigan Law Review, ch.66, sect. 1529.
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  • 22
    • 0001665596 scopus 로고
    • Lower Class Culture as aGenerating Milieu of Gang Delinquency
    • Miller, W.B. “Lower Class Culture as aGenerating Milieu of Gang Delinquency.” Journal of Social Issues 14:3 (1958): pp.5-19.
    • (1958) Journal of Social Issues , vol.14 , Issue.3 , pp. 5-19
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  • 23
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    • Accountants’ Liability and the Litigation Explosion
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    • Minow, N.N. “Accountants’ Liability and the Litigation Explosion,” Journal of Accountancy (September 1984): pp.72-80.
    • (1984) Journal of Accountancy , pp. 72-80
    • Minow, N.N.1
  • 26


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.