Accountants' perceptions regarding fraud detection and prevention methods

The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods. A survey was administered to 86 accountants, internal auditors and...

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Journal Title: Managerial Auditing Journal Vol. 21; no. 5; pp. 520 - 535
Authors: James Bierstaker, R.G. Brody, C. Pacini
Format: Article
Published: 2006
Online Access: Full Text