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 Title
Strategic Finance
Journal ISSN
1524-833X
Volume
80
Issue
11
First Page
52
Last Page
57
Included in
Accounting Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Finance and Financial Management Commons