1ACFE, 2002, Occupation Fraud and Abuse, www.cfenet.com.
2AICPA, 2002,SAS 99,Consideration of Fraud in a Financial Statement Audit.
3Albrecht W Steven and Albrecht Chat,2004,Fraud Examination & Prevention, South-Western.
4COSO, 1999. Fraudulent Financial Reporting 1987-1997, An Analysis of U S Public Companies.
5Wells Joseph T, 2001, Irrational Ratios, www.cfenet.com.
6Albrecht W. S and M. B Romney. 1986. Red-flagging Management Fraud: A Validation [J], Advances in Accounting.(3): 323-333.
7Kinney. W and McDanie L. 1989. Characteristics of Firms Correcting Previously Reported Quarterly Earnings [ J ]. Journal of Accounting and Economics (Feb).
8Loebbecke, J. K. and Willingham. 1988. Review of SEC Accounting and Auditing Enfoencement Releases. Working paper,University of Utah.
9Loebbecke, J. K. and John. 1992. Corporate Governance and Disclosure Quality. Accounting and Bussiness Research,Spring.
10Cottrell, D. M and Albrecht, W. S. 1994. Recognizing the Symptoms of Employee Fraud. Health Care Financial Management, 1994 (May): 19-25.
