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Article
Standard Costing Variances: Potential Red Flags of Fraud?
Cost Management
  • Cecily A. Raiborn, Texas State University
  • Janet B. Butler, Texas State University
  • Lucian Zelazny, University of Dayton
Document Type
Article
Publication Date
5-1-2013
Abstract

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

Inclusive pages
16-27
ISBN/ISSN
0899-5141
Document Version
Published Version
Comments

This document is provided for download with permission from the publisher. Permission documentation is on file.

Publisher
Cost Management/Thomson Reuters
Peer Reviewed
Yes
Citation Information
Cecily A. Raiborn, Janet B. Butler and Lucian Zelazny. "Standard Costing Variances: Potential Red Flags of Fraud?" Cost Management Vol. 27 Iss. 3 (2013)
Available at: http://works.bepress.com/lucian_zelazny/3/