Zobrazeno 1 - 6
of 6
pro vyhledávání: '"T. Sterling Wetzel"'
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 3, Iss 2 (1994)
Previous research has shown a relationship between the success of students in the first college-level accounting course and variables such as level of motivation and previous accounting experience. This research extends previous studies in three aven
Externí odkaz:
https://doaj.org/article/865999fb12c34950b9a4837900c0c3a3
Publikováno v:
Advances in Public Interest Accounting. 13:17-34
This study explores the question of whether investors can successfully detect management fraud using a firm's financial statements. Using financial ratios obtained from fraudulent companies’ financial statements, we examine the effectiveness of bot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::88108f6222ccd81d5e2b291efdf20fb7
https://doi.org/10.1016/s1041-7060(07)13002-9
https://doi.org/10.1016/s1041-7060(07)13002-9
Publikováno v:
Journal of International Financial Management and Accounting. 15:212-234
Using Benford's law, this study documents pervasive evidence that managers of Japanese firms tend to engage in earnings manipulative activities of rounding earnings numbers to achieve key reference points. Similar to Carslaw (1988) and Thomas (1989),
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::260fc48fa1ea1908d56b9225e5a0fbc3
https://doi.org/10.1111/j.1467-646x.2004.00108.x
https://doi.org/10.1111/j.1467-646x.2004.00108.x
Publikováno v:
Managerial Auditing Journal. 19:15-28
Fraudulent financial reporting is a matter of grave social and economic concern. The Treadway Commission recommended that the Auditing Standards Board require the use of analytical procedures to improve the detection of fraudulent financial reporting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::16891120d5258eaaa186865b5c1354e8
https://doi.org/10.1108/02686900410509802
https://doi.org/10.1108/02686900410509802
Publikováno v:
Managerial Auditing Journal. 2004, Vol. 19 Issue 1, p15-28. 14p.
Akademický článek
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