Fraudulent Financial Reporting: 1987-1997
A report issued in 1999 by the * Committee of Sponsoring Organizations of the Treadway Commission (COSO). The full title of the report was *Fraudulent Financial Reporting: 1987-1997: An Analysis of U.S. Public Companies. Thematically and chronologically, the report updated the Treadway Commission Report of 1987, and its executive summary stated its objectives as follows: "To identify instances of alleged fraudulent financial reporting... To examine certain key company and *management characteristics for a sample of these companies involved in instances of *financial statement fraud... and to provide a basis for recommendations to improve the corporate financial reporting environment." Among the report’s findings was that *audit committees in corporations that had suffered fraud tended to be weaker than average in terms of independence and expertise. Further reading: Beasley et al. (1999) Web site: www.coso.org

Auditor's dictionary. 2014.

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