skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Applying technology to accounting fraud

The CPA journal (1975), 2014-02, Vol.84 (2), p.80

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

Full text available

Citations Cited by
  • Title:
    Applying technology to accounting fraud
  • Author: Murphy, Maria L
  • Subjects: Accounting ; Accounting irregularities ; Audits ; Computer audits ; Earnings management ; Financial reporting ; Financial statements ; Fraud ; Institutional investments ; Regulatory agencies ; Technology adoption
  • Is Part Of: The CPA journal (1975), 2014-02, Vol.84 (2), p.80
  • Description: The SEC has introduced a new accounting quality model, an automated system that uses registrants' data to detect fraud and other "accounting irregularities" in a faster, more efficient way. This new model uses XBRL tags of financial data included in SEC filings and creates risk scores for SEC staff to use in reviews of company filings and investigation activities. Models and metrics might assist SEC staff in reviewing registrant filings and other enforcement activities to combat fraud. The author's concern is that there is too much data and not enough analysis, and that registrants will have to defend their financial statement ratios in comment letters and SEC investigations.
  • Publisher: New York: New York State Society of Certified Public Accountants
  • Language: English
  • Identifier: ISSN: 0732-8435
  • Source: AUTh Library subscriptions: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait