Forensics Journal - Stevenson University 2014 | Page 68
FORENSICS JOURNAL
board members who only received cash compensation. This established that “cash-based compensation [was] not associated with an
increased risk of fraud” (Kim et al. 148).
doubtful accounts, inventory, total assets, debt, and earnings before
interest and taxes. The following financial ratios were noted: accounts
receivable/sales; accounts receivable/total a