By Harry Cendrowski, Louis W. Petro, James P. Martin, Adam A. Wadecki
The guide of Fraud Deterrence encompasses the acceptable specialist criteria and customary purposes for forensic accounting, fraud deterrence, and fraud research companies. it's the first e-book that explains fraud deterrence via inner keep watch over development in the constitution of forensic accounting methods.
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Additional info for The Handbook of Fraud Deterrence
Fraud deterrence efforts have evolved over time as fraud methods have evolved. This chapter provides an overview of the evolution of fraud deterrence from the ancient world until the late nineteenth century will be covered. Then the chapter presents the modern history (circa 1892 to date). EARLY FRAUD DETERRENCE Early fraud deterrence will be covered in three sections: 1. The Ancient World 2. The Middle Ages 3. The Early Modern Era The Ancient World The large organizations in the ancient world were religious, military, or political.
Anderson and M. , “Technology Cycles, Innovation Streams, and Ambidextrous Organizations,” Managing Strategic Innovation and Change (New York: Oxford University Press, 1997). 3. A. H. Maslow, “A Theory of Human Motivation,” Psychological Review 50 (1943): 370 – 396. 4. United States Bureau of Labor Statistics. mp. 5. Committee of Sponsoring Organizations of the Treadway Commission. Internal Control — Integrated Framework. (AICPA Publications Division, 1994). 6. J. Badal and P. Dvorak. “Sarbanes-Oxley Gains Adherents,” The Wall Street Journal, August 14, 2006.
The Clayton Act of 1914 amends and clarifies the Sherman Act by making illegal certain acts that tend to lessen competition. The Clayton Act added these restraints of trade to those enumerated in the Sherman Act: ● Acquisition of a competitor when such acquisition would tend to limit competition ● Interlocking directorates ● Price discrimination ● Tie-in sales agreements unless such an agreement is needed to protect the selling company’s goodwill The Clayton Act focus on limiting competition as well as monopolizing has enhanced the fraud deterrence facets of the 1890 Sherman Act.