Accounting, Edición 48

Cognitive Bias and Culture in the Detection of Fraud

Sesgo Cognitivo y Cultura en la Detección de Fraudesby: Yanira Petrides, Instituto Tecnológico Autónomo de México
Esperanza Huerta, Universidad de Texas en El Paso
TerryAnn Glandon, Universidad de Texas en El Paso

Systems that analyze the content of emails are used as a tool for detecting potential frauds.

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Accounting, Edición 47

Some thoughts on the IASB’s Conceptual Framework Discussion Paper

Proyecto de revisión del Marco conceptual del IASBBy: Sandra Minaburo
Director of the Accounting Research Center

Among the projects that the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have worked on together is, dating back to 2004, the joint project regarding changes to the Conceptual Framework, which so far has undergone many adjustments.

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Accounting, Edition 46

Potential fraudsters: E-mails that reveal the possibility of fraud

Dirección Estratégica. La revista de negocios del ITAM. Edición 46By: Yanira Petrides
Instituto Tecnológico Autónomo de México

Esperanza Huerta and TerryAnn Glandon
The University of Texas at El Paso

Fraud committed by company employees is a growing concern among business owners and regulatory entities, given the steady increase in both the number and the scale of cases.1

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