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Showing 1 to 1 of 1 for “"obsolete costing"”.
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Competition, Cost Analytics, and Offsetting Strategies: Pressures and Opportunities on the Fraud Triangle
… of advanced cost analytics (i.e. using obsolete, distortionary standard costing practices) may exacerbate the fraud-risk effects of competition, especially product substitution: a one standard deviation increase in substitution associates with over double the fraud risk for firms in …