（1999）Internal controls and the detection of management fraud.pdfVIP

The Institute of Professional Accounting, Graduate School of Business, University of Chicago Internal Controls and the Detection of Management Fraud Author(s): Dennis Caplan Source: Journal of Accounting Research, Vol. 37, No. 1 (Spring, 1999), pp. 101-117 Published by: Blackwell Publishing on behalf of The Institute of Professional Accounting, Graduate School of Business, University of Chicago Stable URL: /stable/2491398 Accessed: 19/06/2009 07:46 Your use of the JSTOR archive indicates your acceptance of JSTORs Terms and Conditions of Use, available at /page/info/about/policies/terms.jsp. JSTORs Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at /action/showPublisher?publisherCode=black. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit organization founded in 1995 to build trusted digital archives for scholarship. We work with the scholarly community to preserve their work and the materials they rely upon, and to build a common research platform that promotes the discovery and use of these resources. For more information about JSTOR, please contact support@. The Institute of Professional Accounting, Graduate School of Business, University of Chicago and Blackwell Publishing are collaborating with JSTOR to digitize, preserve and extend access to Journal of Accounting Research. Journal of Accounting Research Vol. 37 No. 1 Spring 1999 Printed in US.A. Internal Controls and the