How the evolution of language affects fraud risk

By: Holderness Jr., D. Kip [author]
Contributor(s): McNeal, Andi [author] | Riley, Richard [author] | Wells, Joseph T [author]
Language: English Set: How the evolution of language affects fraud riskPublisher: 2018 In: Journal of Accountancy Vol. 226 Issue 2: (Aug2018), pages 19-23Summary: 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.
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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.

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