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Keywords: financial reporting fraud
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Journal Articles
Journal of Forensic Accounting Research (2016) 1 (1): A27–A41.
Published: 01 December 2016
... will begin to fill this void. According to the Association of Certified Fraud Examiners' ( ACFE 2014 ) 2014 Report to the Nations on Occupational Fraud and Abuse, financial reporting fraud (FRF) is the most costly form of occupational fraud, with a median loss of $1 million per incident...