School of Accountancy
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.
Beasley, Mark S., Joseph V. Carcello, and Dana R. Hermanson. "Just say 'No'." Strategic Finance 80.11 (1999): 52-57.