Accounting Fraud and Internal Control

Hongmu Lee
Additional contact information
Hongmu Lee: Waseda University

Chapter 3 in Risk Management, 2021, pp 25-33 from Springer

Abstract: Abstract The SOX Act was enacted in the United States to prevent frequent occurrences of accounting fraud. This Act also affected Japan with the enactment of a Japanese version (the Financial Instruments and Exchange Law). Furthermore, the Company Law called for the development of an internal control system. These developments have increased the importance of ERM. This chapter outlines the effects of accounting fraud on ERM.

Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-981-16-3468-0_3

Ordering information: This item can be ordered from
http://www.springer.com/9789811634680

DOI: 10.1007/978-981-16-3468-0_3

Access Statistics for this chapter

More chapters in Springer Texts in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().