... 10 2019 1 1 2020 2020 Statement on Standards for Forensic Services No. 1 forensic accounting professional standards litigation investigation expert witness integrity objectivity In July 2019, the American Institute of Certified Public Accountants (AICPA) issued...

...Joseph C. Ugrin; Marcus Dean Odom ABSTRACT The accounting profession relies heavily on professional integrity to control fraud and abuse; yet we know little about the relationship between integrity and fraud. We propose that integrity influences accountants' attitudes about fraud through rational...