Rising stock prices may be correlated with increased risk of financial reporting fraud, the SEC’s David Woodcock said this week, and that creates urgency for him and the new task force he chairs at ...

The Committee of Sponsoring Organizations of the Treadway Commission, in collaboration with the Association of Certified Fraud Examiners, have introduced the COSO Fraud Risk Management Certificate ...

When discussing risk in accounting, the focus typically shifts to fraud, intentional misconduct and bad actors. However, many of the most damaging issues in financial reporting and tax compliance stem ...

THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...