Fraudulent Financial Reporting 1987-1997: Trends in US Public Companies

Authors

Mark S. Beasley, North Carolina State UniversityFollow
Joseph V. Carcello, University of Tennessee - KnoxvilleFollow
Dana R. Hermanson, Kennesaw State UniversityFollow

Document Type

Article

Publication Date

5-1999

Abstract

Provides information on a research project that analyzes financial fraud occurrences in United States (US) public companies. Role of the Committee of Sponsoring Organizations of the Treadway Commission (COSO); Objectives of the research; List of companies included in the research; Summary of key findings.