CEOs, CFOs, and Accounting Fraud

Authors

Douglas B. Boyton, University of Scranton
Brian W. Carpenter, University of Scranton
Dana Hermanson, Kennesaw State UniversityFollow

Document Type

Article

Publication Date

1-2012

Abstract

The article focuses on fraudulent financial reporting, which has been a long-standing concern for the U.S. investors. It discusses the findings of a study that provides valuable insights into the role of chief executive officers (CEO) and chief financial officer (CFO) in the prevention of such situation. Also provided are key anti-fraud resources including a fraud risk management program, the assessment of fraud risk exposure and prevention techniques.