Internal controls and the detection of management fraud

D Caplan

Journal of Accounting Research, 1999, vol. 37, issue 1, 101-117

Keywords: Internal control; Detection of fraud; Auditor fraud risk assessment; SAS No. 82 (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (23)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:37:y:1999:i:1:p:101-117

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DOI: 10.2307/2491398

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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