Digital Analysis: A Better Way to Detect Fraud

被引：0

作者：

Tackett, James A. ^{[1
]}

机构：

[1] Youngstown State Univ, Lariccia Sch Accounting & Finance, Accounting, Youngstown, OH 44555 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2007年 / 18卷 / 04期

关键词：

D O I：

10.1002/jcaf.20305

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The Sarbanes-Oxley Act (SOX) has put corporate executives under the gun when it comes to detecting financial statement fraud. Unfortunately, most methods for discovering fraud are expensive and time-consuming. But there is one fast, inexpensive method you may not be using: digital analysis. The author explains what it is and how to use it. © 2007 Wiley Periodicals, Inc. © 2007 Wiley Periodicals, Inc.

引用

页码：27 / 36

页数：10

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