Financial Reporting Fraud: A Practical Guide to Detection and Internal Control — 2nd edition
Discusses the role of senior management and the CPA in the prevention of financial reporting fraud, plus the seven most common occurrences of financial reporting fraud, based on COSO’s research.
Fraudulent Financial Reporting: 1998–2007, An Analysis of U.S. Public Companies
COSO sponsored this study to create a comprehensive analysis of fraudulent financial reporting occurrences investigated by the SEC between January 1998 and December 2007.
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