Dennis Caplan

University at Albany (SUNY)

1400 Washington Ave

Albany, NY 12222

United States

SCHOLARLY PAPERS

2

DOWNLOADS

31

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Unmasking Fraud at Toshiba

Issues in Accounting Education, Forthcoming
Number of pages: 32 Posted: 21 May 2019
Dennis Caplan, Saurav K. Dutta and David Marcinko
University at Albany (SUNY), State University of New York (SUNY) at Albany and Skidmore College
Downloads 31 (608,219)

Abstract:

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price masking, audit risk and materiality, internal control, corporate governance, earnings management, fraud triangle

2.

Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment

Auditing: A Journal of Practice & Theory, 37(4), 49-74.
Posted: 21 Feb 2017 Last Revised: 05 Jan 2022
Dennis Caplan, Saurav K. Dutta and Alfred Z. Liu
University at Albany (SUNY), State University of New York (SUNY) at Albany and University at Albany, SUNY

Abstract:

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internal control, material weaknesses, SOX 404, goodwill impairment, mergers and acquisitions