Digital analysis: A better way to detect fraud
James A. Tackett · Journal of Corporate Accounting & Finance · 2007
Abstract The Sarbanes‐Oxley Act (SOX) has put corporate executives under the gun when it comes to detecting financial statement fraud. Unfortunately, most methods for discovering fraud are expensive and time‐consuming. But there is one fast, inexpensive method you may not be using: digital analysis. The author explains what it is and how to use it. © 2007 Wiley Periodicals, Inc.