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Keywords: fraudulent financial reporting
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Journal Articles

Audit Committee Oversight of Fraud Risk: The Role of Social Ties, Professional Ties, and Governance Characteristics

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Robert M. Wilbanks, Dana R. Hermanson, Vineeta D. Sharma
Journal: Accounting Horizons
Accounting Horizons (2017) 31 (3): 21–38.
https://doi.org/10.2308/acch-51695
Published: 01 September 2017
...Robert M. Wilbanks; Dana R. Hermanson; Vineeta D. Sharma SYNOPSIS This study examines audit committee (AC) oversight of fraudulent financial reporting (FFR) risk and management integrity, and how such oversight varies with AC social ties, professional ties, and governance characteristics...
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Journal Articles

Insights for Research and Practice: What We Learn about Fraud from Other Disciplines

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Gregory M. Trompeter, Tina D. Carpenter, Keith L. Jones, Richard A. Riley, Jr.
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (4): 769–804.
https://doi.org/10.2308/acch-50816
Published: 01 December 2014
... from seminar participants Brent Daulton, Xin Geng, Han Jin, and James Neville. July 2013 May 2014 2014 asset misappropriation fraud fraudulent financial reporting literature review To further academic research, facilitate the development of auditing standards...
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