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Catching Fraudsters with their Hands in the Till
... 4 Recipes for spotting fraud and preventing opportunities for theft abound in the literature. For especially good, brief synopses and examples of the recommended detective process for uncovering abuses, see Hall [1996], Wells [2001,2002], Buckhoff et al [2003], Buckhoff [2004], and Kramer and Buckhoff [2005]. In summary, however, because existing cash balances are exceptionally auditable, cash disclosure on the balance sheet is viewed as generally reliable. ...
... about $600 billion per year, or about 6% of total revenues. [Kramer and Buckhoff, 2005] A 2003 PricewaterhouseCoopers survey projected the average fraud loss per company at $2.2 million, with 60% of the losses resulting from employee theft. [Kramer and Buckhoff, 2005] According to fraud experts, about 40% of fraudulent activity goes undetected.[Kramer and Buckhoff, 2005] ...
Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to the essential theoretical constructs, discusses the inherent tradeoffs and measurement dilemmas involved, describes newsworthy examples of "accounting gone bad," and offers a brief bibliography for further investigation should students (or professors) choose to research the element in more depth. Accounting instructors may elect to include the entire series if time permits or may select articles committed only to certain topics; each essay is designed to stand independently, with only the current article as required preparation.
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