Barriers to Corporate Fraud: How They Work, Why They Fail
Description:
The report focuses on the internal controls on American corporations (including corporate governance, business ethics, managerial structure and compensation, internal counsel, and whistleblowers), as well as external controls (government regulation, external auditors and accountants, and the judicial process). A recurring theme is the limited efficacy of many safeguards and watchdogs in cases of "control fraud," where fraud is directed or abetted by top management, and where unethical or abusiv…
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Date:
December 27, 2004
Creator:
Jickling, Mark
Partner:
UNT Libraries Government Documents Department