10.2308/iace.2010.25.4.695">
 

Title

Providing an applied-learning exercise in teaching fraud detection: A case of academic partnering with IRS criminal investigation

Document Type

Article

Publication Date

2010

Department

Accounting and Finance

Abstract

Fraser and Kannan (1990) have examined the relationship between deregulation and risk for a sample of firms from recently deregulated industries. Their assertion that deregulation increased the risk of firms may be true, but their study does not prove it.