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Article
Preventing Fraudulent Financial Reporting
The CPA Journal (2000)
  • Mark S. Beasley, North Carolina State University at Raleigh
  • Joseph V. Carcello, University of Tennessee, Knoxville
  • Dana R. Hermanson, Kennesaw State University
Abstract

Detecting financial fraud and communicating it to management can be difficult for even the best auditors. A recent study by the Committee of Sponsoring Organizations (COSO) highlighted six key areas in a "fraud profile" that auditors can use to reduce exposure to fraudulent financial reporting.

Publication Date
December, 2000
Citation Information
Mark S. Beasley, Joseph V. Carcello and Dana R. Hermanson. "Preventing Fraudulent Financial Reporting" The CPA Journal (2000)
Available at: http://works.bepress.com/joseph_carcello/46/