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Journal of Corporate Accounting & Finance
Feature Article

Journal entries and adjustments—your biggest fraud danger

Delwyn D. DeVries

University of Tennessee

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Jack E. Kiger

University of Tennessee

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First published: 19 April 2004
https://doi.org/10.1002/jcaf.20023
Citations: 2
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Abstract

False journal entries and other adjustments may be your biggest exposure to fraud. They figured prominently in some of the latest corporate scandals, including those at WorldCom, Cendant, and Xerox. What special actions must auditors take to keep your company safe from this kind of fraud? © 2004 Wiley Periodicals, Inc.

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