TY  - SER
AU  - Smith, Ernest P.
AU  - Iacobelli, Darin V.
TI  - Analyzing local and global fraud: an exploration of findings and recommendation 
SN  - 0732-8435
U1  - BPer. 657.05 
PY  - 2013///
CY  - --New York
PB  - The New York State Society of Certified Public Accountants
KW  - Fraud
ER  -