Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan-Reference-Cited by-同舟云学术

Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan

Published:2014 Issue:2014 Volume:4 Page:1-25
ISSN:2185-4785
Container-title:The Japanese Accounting Review
language:en
Short-container-title:TJAR

Author:

Fukukawa Hironori¹,Mock Theodore J.²,Srivastava Rajendra P.³

Affiliation:

1. Graduate School of Commerce and Management, HITOTSUBASHI UNIVERSITY

2. School of Business Administration, UNIVERSITY OF CALIFORNIA, RIVERSIDE

3. School of Business, THE UNIVERSITY OF KANSAS

Publisher

Research Institute for Economics and Business Administration - Kobe University

Reference28 articles.

1. ACCOUNTING STANDARDS BOARD OF JAPAN (ASBJ). 1999. Accounting standard for financial instruments and its implementation guidance. ASBJ Statement 10. (in Japanese)

2. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA). 2002. Consideration of fraud in a financial statement audit. Statement on Auditing Standards 99.

3. BUSINESS ACCOUNTING COUNCIL (BAC). 2013. Opinion on the Standard Setting to Address Risks of Fraud in an Audit. (in Japanese)

4. DELOITTE FORENSIC CENTER. 2009. Ten Things about Financial Statement Fraud - Third Edition: A Review of SEC Enforcement Releases, 2000 - 2008.

5. FACTA. 2011. Olympus: Suspicion about huge losses on “foolhardy M&A”. Facta 64. (in Japanese)

Cited by 5 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Impact of data analytics on reporting quality of forensic audit: a study focus in Malaysian auditors;E3S Web of Conferences;2023

2. Methods for Functional Risks Assessment;Software Engineering Application in Informatics;2021

3. Internal Control System in Cooperative Society;Organizational Auditing and Assurance in the Digital Age;2019

4. Using Evidential Reasoning Technology to Enhance the Audit Quality Assurance Inspection Process;Journal of Emerging Technologies in Accounting;2018-03-01

5. Big Data and Analytics in the Modern Audit Engagement: Research Needs;AUDITING: A Journal of Practice & Theory;2017-02-01