SPOTLIGHT ON ACCOUNTABILITY AND AUDITING Fraud: Autumn 1999 A comprehensive inter-linked research database search was conducted using the key words "fraud", "fraud prevention" "fraud detection", white collar crime" and "employee and management fraud" and related abstractions covering the period 1975 to 1998 (focusing on the last four years). The results of the search were consequently analysed, sorted and assessed for applicability. Albrecht, W Steve. How CPAs Can Help Clients Prevent Employee Fraud. Journal of Accountancy. Vol. 166 No 6, Dec 1988: 110-114. Albrecht, W Steve. Fraud in Governmental Entities: The Perpetrators and the Types of Fraud. Government Finance Review. Vol 7 No 6, Dec 1991: 27-30. Albrecht, W Steve. Wernz, Gerald W. The three factors of fraud. Security Management. Vol 37 No 7, Jul 1993: 95-96. Albrecht, W Steve. McDermott, Edwin A. Williams, Timothy L. Reducing the cost of fraud. The Internal Auditor. Vol 51 No 1, Feb 1994: 28-34. Albrecht, W Steve. Employee fraud. The Internal Auditor. Vol 53 No 5, Oct 1996: 26-37. Anonymous. Accidental discoveries and tips big factors in fighting fraud. Security. Vol 35 No 7, Jul 1998: 81-82. Barnett, Andrew H. Brown, James E. Fleming, Robert. Read, William J. The CPA as fraud-buster. Journal of Accountancy. Vol 185 No 5, May 1998: 69-73. Bernardi, Richard A. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing-A Journal of Practice & Theory. Vol 13 (Auditing Symposium)), 1994: 68- 84. Bourque, Arthur J III. Getting smart about employee fraud. National Public Accountant. Vol 40 No 5, May 1995: 29-31. Calderon, Thomas G. Green, Brian P. Signaling fraud by using analytical procedures. Ohio CPA Journal. Vol 53 No 2, Apr 1994: 27-38. Calderon, Thomas G. Green, Brian P. Signaling fraud by using analytical procedures. Ohio CPA Journal. Vol 53 No 2, Apr 1994: 27-38. Calderon, Thomas G. Green, Brian P. Internal fraud leaves its mark: Here's how to spot, trace and prevent it. National Public Accountant. Vol 39 No 8, Aug 1994: 17-19+. Campbell, Annhenrie. Lindsay, David H. Internal auditors and the detection of fraud. Internal Auditing. Vol 9 No 4, Spring 1994: 26-32. Cottrell, David M. Albrecht, W Steve. Recognizing the symptoms of employee fraud. Healthcare Financial Management. Vol 48 No 5, May 1994: 18-25. Crowder, Nita. Fraud detection techniques. The Internal Auditor. Vol 54 No 2, Apr 1997: 17-20. Deck, Glenn E. Controlling Employee Fraud: Strategies for Managers and Auditors. Public Budgeting & Finance. Vol 5 No 2, Summer 1985: 52-62. Demery, Paul. Auditors' new fraud detection role. The Practical Accountant. Vol 30 No 3, Mar 1997: 22-27. Eining, Martha M. Jones, Donald R. Loebbecke, James K. Reliance on decision aids: An examination of auditors' assessment of management fraud. Auditing-A Journal of Practice & Theory. Vol 16 No 2, Fall 1997: 1-19. Elliott, Robert K. Jacobson, Peter D. Detecting and Deterring Financial Statement Fraud. Corporate Accounting. Vol 4 No 4, Fall 1986: 34-39. Galpin, Suzanne. Van Peursem, Karen. Management fraud - Inherent risk sign posts. Chartered Accountants Journal of New Zealand. Vol 73 No 4, May 1994: 40-42. Glover, Hubert D. Aono, June Y. Changing the model for prevention and detection of fraud. Managerial Auditing Journal. Vol 10 No 5, 1995: 3-9. Goldstein, Leslie M. Favorite Frauds. The Internal Auditor. Vol 49 No 4, Aug 1992: 35-39. Green, Brian P. Calderon, Thomas G. Information privity and the internal auditor's assessment of fraud risk factors. Internal Auditing. Vol 11 No 4, Spring 1996: 4-15. Green, Brian P. Choi, Jae Hwa. Assessing the risk of management fraud through neural network technology. Auditing-A Journal of Practice & Theory. Vol 16 No1, Spring 1997: 14-28. Gwilliam, David. Be Alert to the Possibility of Management Fraud. Accountancy. Vol 97 No 1110, Feb 1986: 104-105. Hansen, J V. McDonald, J B. Messier, W F Jr. Bell, T B. A generalized qualitative-response model and the analysis of management fraud. Management Science. Vol 42 No 7, Jul 1996: 1022-1032. Hayes, Arthur A Jr. Fraud happens: A primer on lying, cheating, and stealing. Government Finance Review. Vol 11 No 6, Dec 1995: 7-11. Heureux, Richard A. Sellers, Dwayne P. Getting after the "bad guys": Developing a profile of the fraudulent contractor. National Contract Management Journal. Vol 28 No 1, 1997: 21-30. Hodson, Nick. Fraud profiling. Canadian Manager. Vol 18 No 2, Jun 1993: 12-15. Hooks, Karen L. Kaplan, Steven E. Schultz, Joseph J Jr. Ponemon, Lawrence A. Enhancing communication to assist in fraud prevention and detection; Comment: Whistle-blowing as an internal control mechanism: Individual and organizational considerations. Auditing-A Journal of Practice & Theory. Vol 13 No 2, Fall 1994: 86-130. Johnson, Peter. The impact of fraud on small businesses. Accountancy Ireland. Vol 28 No 2, Apr 1996: 32-33. Keefer, Ronald D. ''Luck'' in Fraud Prevention. Bureaucrat. Vol 10 No 3: Fall 1981: 46-49. Levine, Shira. New solutions to wireless fraud. America's Network. Vol 102 No 22, 15 Nov 1998: 28- 29. Luizzo, Anthony J. Luizzo, Frank A. Van Nostrand, George. Luizzo, Philip F. The fraud prevention jackpot. Security Management.Vol 40 No 8, Aug 1996: 70-75. Matsumura, Ella M. Tucker, Robert R. Fraud Detection: A Theoretical Foundation. Accounting Review. Vol 67 No 4, Oct 1992: 753-782. Mercer, Lindsay C J. Fraud Detection via Regression Analysis. Computers & Security. Vol 9 No 4, Jun 1990: 331-338. Messina, Frank M. Commonsense approaches to fraud & awareness prevention detection. Nonprofit World. Vol 15 No 4, Jul/Aug 1997: 36-38. Mitchell, Scott H. Management fraud trends. Secured Lender. Vol 53 No 6, Nov/Dec 1997: 104-108. Munter, Paul. Ratcliffe, Thomas A. Auditor's responsibilities for detection of fraud. National Public Accountant. Vol 43 No 6, Aug 1998: 37-43. Norris, Daniel M. Fraud prevention in U.S. foreign aid grants. Government Accountants Journal. Vol 46 No 3, Fall 1997: 24-29. Pomeranz, Felix. Fraud: The root causes. Public Money & Management. Vol 15 No 1, Jan-Mar 1995: 15-18. Pomeranz, Felix. Cancellieri, Alfred. Management fraud – what business can do for itself. Financial Executive. Vol 45 No 9, Sept 1977: 18-23. Read, William J. Brown, James E. Barnett, Andrew H. Changing the way auditors detect fraud. The Practical Accountant. Vol 29 No 6, Jun 1996: 28-32. Roberts, Barry S. Chaset, Alan J. Haac, Linda. O Neill, Hugh M. Preventive medicine for corporate crime. Business & Society Review. No 94, Summer 1995: 34-39. Rundquist, Kristina. Beating fraud at its own game. Occupational Hazards. Vol 60 No 9, Sep 1998: 61-62. Ruwe, Steve. Closing fraud's front door: Application fraud and screening. Credit World. Vol 83 No 2, Nov/Dec 1994: 15-16. Seidman, Jack S. A Case Study of Employee Frauds. The CPA Journal. Vol 60 No 1, Jan 1990: 28-35. Slafky, Aaryn. The fight against wireless fraud. Rural Telecommunications. Vol 17 No 1, Jan/Feb 1998: 34-39. Stamn, Sandy. How to prevent fraud. Credit Union Executive. Vol 37 No 1, Jan/Feb 1997: 23. Staple, George. Saunders, Martin. United Kingdom: Fraud prevention initiatives. Financial Regulation Report. Vol 16. May 1998. Stavros, James A. The forgotten factor in preventing employee fraud: Employee screening. Pennsylvania CPA Journal. Vol 69 No 1, Spring 1998: 30-33. Thompson, Courtenay M, Jr. Fighting Fraud. The Internal Auditor. Vol 49 No 4, Aug 1992: 18-23. Thompson, Courtenay. Wanting to find fraud. The Internal Auditor. Vol 55 No 1, Feb 1998: 63. Thornhill, William T. The importance of internal control in fraud prevention. Internal Auditing. Vol 12 No 2, Fall 1996: 50-54. Turpen, Richard A. Messina, Frank M. Fraud prevention and the management accountant. Management Accounting. Vol 78 No 8, Feb 1997: 34-37. Waggoner, Jeri. Evaluating Control Procedure Effectiveness. Internal Auditing. Vol 6 No 3, Winter 1991: 38-43. Weisenborn, Dana. Norris, Daniel M. Red flags of management fraud. National Public Accountant. Vol 42 No 2, Mar/Apr 1997: 29-33+. Welch, Sandra T. Holmes, Sarah A. Strawser, Jeffrey W. Fraud in the federal government - Part II: Characteristics of the schemes - the detection and resolution of the cases. Government Accountants Journal. Vol 46 No 2, Summer 1997: 38-45. Wells, Joseph T. Red Flags: The Key to Reducing White-Collar Theft. Corporate Accounting. Vol 5 No 2, Spring 1987: 51-53. Westerback, Steven B. Fraudulent financial reporting. Pennsylvania CPA Journal. Vol 68 No 3, Fall 1997: 21-25. Williams, Jeff. Davidow, Barry. Canceling out corruption. The Internal Auditor. Vol 50 No 3, Jun 1993: 33-37.
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