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Keywords: financial statement fraud
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Journal Articles
Journal of Emerging Technologies in Accounting (2017) 14 (2): 29–46.
Published: 01 September 2017
... of auditee data that are appropriate for Benford-based sampling, (3) various options to limit the sample size, and (4) the limitations of a Benford-based sampling approach. These perspectives draw on some facts related to the way in which the HealthSouth Corporation financial statement fraud was executed...
Includes: Supplementary data
