CEOs, CFOs, and Accounting Fraud
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.
Boyle, Douglas N., Brian W. Carpenter, and Dana R. Hermanson. "CEOs, CFOs, and Accounting Fraud." CPA Journal 82.1 (2012): 62-5. Print.