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The SEC's Renewed Focus on Accounting Fraud

The CPA journal (1975), 2014-02, Vol.84 (2), p.68

Copyright New York State Society of Certified Public Accountants Feb 2014 ;ISSN: 0732-8435

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  • Title:
    The SEC's Renewed Focus on Accounting Fraud
  • Author: Boyle, Douglas M ; Boyle, James F ; Carpenter, Brian W
  • Subjects: Accounting ; Audits ; Computer audits ; Computer based modeling ; Disclosure ; Earnings management ; Financial reporting ; Financial statements ; Fraud ; Guidelines ; Regulatory agencies ; Technology adoption
  • Is Part Of: The CPA journal (1975), 2014-02, Vol.84 (2), p.68
  • Description: The SEC's introduction of a state-of-the-art accounting quality model (AQM) has initiated a new era for the detection of accounting fraud and improper disclosures. Craig M. Lewis, the director and chief economist of the SEC's Division of Economic and Risk Analysis, described the AQM as a robust tool capable of providing quantitative analytics across the SEC in order to assess and identify anomalies in the financial statements of a registered company. Although the SEC does not publish the key variables considered in the AQM in order to maintain its effectiveness as a surveillance tool, academic literature on earnings management and detection models, combined with recent interviews and presentations made by Lewis, offer valuable insights. This discussion explores these insights and provides practical implications and useful resources for directors, audit committee members, and auditors to consider in their future governance activities.
  • Publisher: New York: New York State Society of Certified Public Accountants
  • Language: English
  • Identifier: ISSN: 0732-8435
  • Source: ProQuest Central
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