Three Cases of Corporate Fraud: An Audit Perspective

@inproceedings{Peursem2007ThreeCO,
  title={Three Cases of Corporate Fraud: An Audit Perspective},
  author={Karen A. Van Peursem and Maiqing Zhou and Tracey Flood and James Buttimore},
  year={2007}
}
In this paper we examine three cases in order to evaluate, in some detail and from an audit perspective, what can occur when management fraud and distortions in the financial accounts lead to adverse social, political and economic consequences. The cases analysed here are, for the most part, well known: Adelphia (U.S.), HIH Insurance (Australia) and Bond Corp (Australia). They are also significant in terms of the dollars misappropriated and in terms of the number of people involved or damaged… CONTINUE READING

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