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ESG Fraud and Compliance for Forensic Accountants | FVS Eye on Fraud

Jan 25, 2024 · 453.4 KB Download

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Issued by the AICPA FLS Fraud Task Force
Winter 2024, Issue 1

Introduction

Historically, there has been an expectation for firms to prioritize maximum financial returns for their shareholders. In recent centuries, financial markets and their regulatory bodies have implemented accounting regulations, audit systems, and procedures to facilitate both the assessment of organizations' financial performance and accurate comparisons among companies for the benefit of the investing public. Among the investing public and market authorities, the latter half of the 20th

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