December 2010 archive

CFO Incentive Compensation Not a Key Factor in Accounting Fraud

This last week, the Harvard Law School Forum on Corporate Governance and Financial Regulation published an interesting paper entitled “Why Do CFOs Become Involved in Material Accounting Manipulations?.  The research was conducted by four professors from the University of Pittsburg and the University of Washington. The professors started with 2,261 Accounting and Auditing Enforcement Releases …

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