Pew Research Center designed this study to assess the current state of online survey sampling methods – both probability-based and opt-in – and determine their accuracy on general population estimates ...

The top-side journal entry is most susceptible to fraud by management override. It’s possible to make adjustments in subledgers, but this requires collusion with other organizational departments, ...

Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

Over the next 52 Saturdays, as part of the nation's America 250 celebration, The Weekender will be profiling individuals of ...