Search
Now showing items 1-2 of 2
Empirical investigation of the relevance and predictive ability of the SAS 99 fraud risk factors
(2004-12)
Scope and Methodology: This study empirically examined the fraud risk factors adopted by the Accounting Standards Board in SAS No. 99 and developed a fraud prediction model that is useful in discriminating between fraud ...
Organizational slack and managerial attention to risk: Impact on an organization's experience with harmful surprises
(2014-07)
Many organizations today are faced with an increasing number of risks related to their internal and external environments. When these risks manifest, the results can be disastrous. Recently, as these disasters have increased ...