Accounting

Customer Data Can Reveal Revenue Fraud at Supplier Firms

X. Frank Zhang

Yale SOM’s Frank Zhang and his co-authors used publicly available information from suppliers and customers to zero in on the firms that were more likely to be cooking the books.

An illustration of an accountant looking at financial printouts with a magnifying glass

  • What's the cost of changing accounting models?

    Shyam Sunder Stella Fearnley

    With notable prescience, Shyam Sunder, the James L. Frank Professor of Accounting, Economics, and Finance at Yale SOM co-authored an editorial in the Financial Times with Stella Fearnley of Bournemouth University on August 23, 2007, warning of dangers from converging accounting models.

  • What happened to the accounting profession?

    Rick Antle Shyam Sunder

    For most of the twentieth century, accountants were organized into a self-governing profession, but that structure has been shaken over the last decade by a wave of scandals. Yale SOM professors Rick Antle and Shyam Sunder discuss the implications for management of accounting’s successes and failures as a profession.