| 000 -LEADER |
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| fixed length control field |
01012nab a22001937ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230419101212.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230419b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng. |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Holderness Jr., D. Kip |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
How the evolution of language affects fraud risk |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article examines the challenges posed by evolving language to ferret out financial malfeasance. Topics discussed include how technology hastened linguistic evolution especially in the business environment and its impact on the way auditors approach their engagement and consideration of fraud risk. Also mentioned are new approaches and practical steps to ensure that the accounting profession stays ahead of the changing landscape of language and communication. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
McNeal, Andi |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Riley, Richard |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wells, Joseph T. |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Journal of Accountancy |
| Relationship information |
Vol. 226 Issue 2: (Aug2018), pages 19-23 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
PERIODICALS |