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Keywords: fraud commission, fraud detectionClose
Journal: The Accounting Review
The Accounting Review (2019) 94 (2): 325–356.
Published: 01 March 2019
... that uncover past fraud (and reveal the truth) reduce both of these costs. performance-based compensation performance fraud commission, fraud detection The provisions in the Sarbanes-Oxley Act of 2002 (SOX) suggest that shareholders, if left to their own incentives and devices, either...