Paper / Financial Accounting and Reporting

Umapathy Ananthanarayanan, New York Institute of Technology-NYC

Homebuilder Bank Credit Lines and Leverage - Christine Harrington, University of Tampa; Walter P Smith, University of Tampa

On the Use of Benford's Law to Detect Anomalies and Fraud in Public Health Care Contract Data - Donald Kent, SUNY-Brockport; Mustafa Canbolat, The College at Brockport (SUNY)

Interactive Effects of Subordinate and Client Competence on Audit Reviewers’ Inventory Write-Down Recommendations in the Post SOX Era - Mohammad J Abdolmohammadi, Bentley University; Alan Reinstein, Wayne State University

The Question the Auditing Profession Dares Not Ask - John W. Berry, Certified Public Accountant