Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud

<p> Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves ove...

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Bibliographic Details
Main Author: Killen, Karen L.
Language:EN
Published: Northcentral University 2016
Subjects:
Online Access:http://pqdtopen.proquest.com/#viewpdf?dispub=10105357