Internal Control of Managerial Integrity: Beyond Accounting Systems

Ross I. , “How Lawless are the Big Companies?” Fortune (1 December 1980), pp. 57–64.

See “AECL Still Wonders Where the Money Went,” Financial Post (22 January 1977), p. 14.

See “Payoff Probe,” Wall Street Journal (17 February 1981), p. 1.

Ballinger E.P. Dillard J.F. , “The Foreign Corrupt Practices Act,” The CPA Journal (February 1980), p. 37.

Baruch H. , “The Foreign Corrupt Practices Act,” Harvard Business Review (January/February 1979), pp. 32–50.

See, for example, Ross , op. cit., p. 64.

Ballinger Dillard , op. cit., p. 38.

“Can Accountants Uncover Management Fraud?” Business Week (10 July 1979).

Waters J.A. , “Catch 20.5: Corporate Morality as an Organizational Phenomenon,” Organizational Dynamics (Spring 1978), pp. 2–19.

Johnson K.P. , “The Auditor's Responsibility to Detect Fraud—IV,” CPA Journal, Vol. LI, No. 3 (March 1981), p. 26.

Waters , op. cit., pp. 6–12.

American Institute of Public Accountants, “The Tentative Report of the Special Advisory Committee on Internal Accounting Control” (New York, New York, 15 September 1978), p. 2.

Waters , op. cit., pp. 14–15.

Ibid., p. 14.

Johnson D. A. , “To Blow the Whistle or Not: An Employee's Dilemma with Internal Control Implications,” Symposium on Auditing Research III, Department of Accounting, University of Illinois at Champaign-Urbana (1978), pp. 239–256.

Sommer A.A. Jr. , “Corporate Governance: Its Impact on the Profession,” Journal of Accountancy (July 1980), p. 58.