（2006）Accountants perceptions regarding fraud detection and prevention methods.pdfVIP

The current issue and full text archive of this journal is available at /0268-6902.htm MAJ Accountants’ perceptions 21,5 regarding fraud detection and prevention methods 520 James L. Bierstaker Department of Accountancy, College of Commerce and Finance, Villanova University, Villanova, Pennsylvania, USA Richard G. Brody School of Business, University of South Florida, St Petersburg, Florida, USA, and Carl Pacini Department of Accounting and Finance, College of Business, Florida Gulf Coast University, Ft Myers, Florida, USA Abstract Purpose – The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods. Design/methodology/approach – A survey was administered to 86 accountants, internal auditors and certified fraud examiners. Findings – The results indicate that firewalls, virus and password protection, and internal control review and improvement are quite commonly use