The excess credits (or debits) on the income statement are used to decrease (or increase) the equity account.

Which of the following search is used for unusually high incidence of returns and allowances scheme?

Financial statement fraud can BEST be describes as:

Perceived certainty of detection is directly related to employee theft for respondents in all industry sectors, that is the stronger the perception that theft would be detected, the more the likelihood that the employee would engage in deviant behavior.

All of the following are common ways that a procuring employee might engage in a bid manipulation scheme EXCEPT: