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
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
收藏
页码:27 / 36
页数:10
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