Provides information on a study conducted by the Committee of Sponsoring Organizations regarding the detection and prevention of financial fraud. Discussion on the nature of financial frauds; Characteristics of unreliable financial reporting; Views on the role of auditing firms in the prevention of fraud.
Beasley, Mark S., Joseph V. Carcello, and Dana R. Hermanson. "Preventing Fraudulent Financial Reporting." CPA Journal 70.12 (2000): 14-21.