Article: Detecting financial statement fraud. (includes related articles on fraud examiners and on audit committee)

Article: The accounting profession and financial statement ...
The Forensic Examiner;  January 1, 2003 ;     700+ words ...ABSTRACT Financial statement fraud has become a serious problem ... recent years. Disclosure of financial statement fraud has resulted in huge losses ... such fraud. Key Words: financial statement fraud, earnings management, forensic ...

Article: Recognizing Financial Statement Fraud Red ...
Mondaq Business Briefing;  January 27, 2008 ;     700+ words ... ... All rights reserved." Financial statement fraud can have severe consequences ... minimize the impact of financial statement fraud and mitigate future risks. Allegations of financial statement fraud continue to make headline ...

Article: Sweeping audit changes needed to combat financial ...
Accounting Today;  September 3, 2001 ;     700+ words ... ... companies. "The size of financial statement fraud is gargantuan," said ... audit that does not detect financial statement fraud." Bishop, who also ... that previously committed financial statement fraud," Bishop said. "By ...

Article: Exposing Financial Statement Fraud.
Internal Auditor;  December 1, 1999 ;     700+ words ...The forms and faces of financial statement fraud are many, various--and often disastrous ... without the borrowers' knowledge." "So the financial statement fraud stemmed from management's effort to cover their ...

Article: Oversight Systems Corporate Fraud Survey Finds Sarbanes-Oxley ...
Business Wire;  November 1, 2005 ;     700+ words ... ... very effective" in identifying incidences of financial-statement fraud. Only 19 percent of those surveyed found SOX ... asset misuse (20 percent). "The risk of financial statement fraud is real and not going away," Hermanson said ...

Article: Financial statement fraud, integrity of ...
The CPA Letter;  February 1, 2003 ;     700+ words ... ... sidebar). One issue to be discussed is improper revenue recognition, which accounts for roughly half of all financial statement fraud. Following are several of the more significant revenue recognition issues, some of which were discussed by ...

Article: Financial statement fraud, integrity of ...
CPA Letter;  February 1, 2003 ;     700+ words ... ... Series"). One issue to be discussed is improper revenue recognition, which accounts for roughly half of all financial statement fraud. Following are several of the more significant revenue recognition issues, some of which were discussed by ...