Transcription of Corporate Accounting Fraud: A Case Study of Satyam ...
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Corporate Accounting Fraud: A Case Study of Satyam ...
Open Journal of Accounting , 2013, 2, 26-38 Published Online April 2013 ( ) Corporate Accounting fraud : A Case Study of Satyam Computers Limited Madan Lal Bhasin Bang College of Business, KIMEP University, Almaty, Republic of Kazakhstan Email: Received January 15, 2013; revised March 12, 2013; accepted March 28, 2013 Copyright 2013 Madan Lal Bhasin. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. ABSTRACT From Enron, WorldCom and Satyam , it appears that Corporate Accounting fraud is a major problem that is increasing both in its frequency and severity.
caused by the occupational fraud cases in our study was $140,000. More than one-fifth of these cases caused losses of at least $1 million. The frauds re- ported to us lasted a median of 18 months before be- ing detected. “Fraudulent Financial Reporting: 1998-2007”, from the Committee of Sponsoring Organizations of the
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