1. Report of the National Commission in Fraudulent Financial Reporting,1987
2. Deterring Fraud: The Internal Auditor's Perspective;Albrecht,1984
3. An example is Joseph T. Wells of Wells & Company, Austin, Texas.
4. Recidivism is “the tendency to relapse into crime or antisocial behavior patterns.” Webster's New Twentieth Century Dictionary: Unabridged, 2nd edition.
5. B & H Supply Company v. Insurance Company of North America, 311 S.E. 2d 643 (N.C.App. 1984).