Auditing to combat revenue recognition fraud
David N. Hurtt, Jerry G. Kreuze, Sheldon A. Langsam · Journal of Corporate Accounting & Finance · 2000
Revenue recognition fraud has been in the news lately. In fact, more than half of all financial reporting fraud involves overstating revenue. The authors review the current literature that applies to revenue recognition fraud and offer some useful audit tools and procedures to prevent it. © 2000 John Wiley & Sons, Inc.