NOTE & REFERENCES

1. The steps in this section were developed by reference to Bologna and Shaw (1989, pp. 6-7).

REFERENCES

The Audit Commission. 1987. Survey of Computer Fraud and Abuse. London: Her Majesty's Stationery Office.

Bologna, J., and P. Shaw. 1989. Forensic Accounting Handbook. Madison, WI: Assets Protection Publishing.

Briones, L.M. 1987. On containing graft and corruption. International Journal of Government Auditing 14(2, April): 13-14.

Dalal, S. 1993. 15 accountancy firms off bank audits. The Times of India (Business Section), January 15, p. II.

Farazmand, A. 1987. The impacts of the revolution of 1978-1979 on the Iranian bureaucracy and civil service. International Journal of Public Administration 10(4, November): 337-365.

French,M. 1986. Thriving business under false pretenses. Euromoney (November): 83, 85, 87, 90, 95.

Henry, J.S. 1986. Where the money went: Third world debt hoax. New Republic 194(ApriI14): 20-24.

Larson, J.S. 1983. Fraud in government programs: A secondary analysis. Public Administration Quarterly 7(3, Fall): 274-293.

Liu, F.T. 1986. A dynamic model of corruption deterrence. Journal of Public Economics 31(November): 215-236.

Molnar,T. 1986. The culture of corruption. National Review 38(October 24): 46.
New York, Office of the State Comptroller. 1987. Standards for Internal Controls in New York State Government.

Rapid change in U.K. financial markets: Self regulation in the city: current development. 1986. International Currency Review 17(August): 37-51.

U.S. economic aid goes badly astray: Corruption becomes an issue for congressional critics. 1984. Latin America Weekly Report (March 2): 3.

U.S. Securities and Exchange Commission, 1974. Accounting Series Release (ASR) 153, February 25.