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Keywords: fraudster
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2012) 27 (2): 555–579.
Published: 01 May 2012
... in the guidance provided by both the AICPA and PCAOB (2010). Identifying fraud risk is a significant element of assurance services, and necessitates a model reflecting the current thinking surrounding the fraud event. To enhance our understanding of the fraudster's motivations and improve the anti-fraud...
Includes: Supplementary data