rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Fraud in the governmental sector
    sub title: a descriptive analysis
  name:
    name part: Strawser, Jeffrey W.
    role:
      role term: creator
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: xx
    date issued: 1997
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: viii, 110 leaves ; 28 cm.
  abstract: The purpose of this paper is to discuss the results of
  abstract: research which was undertaken to provide a description,
  abstract: assessment, and analysis of frauds occurring in governmental
  abstract: entities at the federal, state, and local levels. Data for
  abstract: this study were obtained from a mail survey of the membership
  abstract: of the Association of Certified Fraud Examiners (ACFE). As
  abstract: reported in this paper, fraud refers to defalcations on the
  abstract: part of both management and nonmanagement employees in the
  abstract: governmental sector. The study describes the characteristics
  abstract: of a number of frauds along the following dimensions: the
  abstract: victim of the fraud, its perpetrator(s), the fraud scheme,
  abstract: and the investigation of the fraudulent activity. In
  abstract: addition, the conditions under which the frauds occurred are
  abstract: described, discussed, and analyzed. It was noted in this
  abstract: study that governmental employees perpetrated their fraud
  abstract: frequently working in concert with vendors. This latter
  abstract: finding is of particular significance given the current trend
  abstract: toward privatization in government which has been occurring
  abstract: in recent years. Given the recent deliberations of the
  abstract: Auditing Standards Board in reconsidering fraud in a
  abstract: financial statement audit, sending a clear signal that the
  abstract: auditor should have the responsibility to detect fraud, the
  abstract: consideration of fraud in this paper in the manner reported
  abstract: would seem to be an important as well as a timely issue.
  note: by Jeffrey William Strawser.
  note: Vita.
  note: "Major Subject: Accounting".
  note: Issued also on microfiche from University Microfilms Inc.
  note: Includes bibliographical references: pages 104-109.
  note: Ph. D. Texas A&M University 1997.
  subject:
    topic: Major accounting
  identifier: 98-15851 UMI
  identifier: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  record info:
    record content source: TXA
    record creation date: 980716
    record change date: 20190325093520.0
    record identifier: in00001430336