Department

School of Accountancy

Document Type

Article

Publication Date

5-1999

Abstract

The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals.

Journal

Strategic Finance

Journal ISSN

1524-833X

Volume

80

Issue

11

First Page

52

Last Page

57