O. Ronald Gray

Independent

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SCHOLARLY PAPERS

3

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Scholarly Papers (3)

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1.

Forensic Accounting and Auditing United Again: A Historical Perspective

Journal of Business Issues, No. 2, pp. 15-25, 2006
Number of pages: 12 Posted: 18 Jul 2010
O. Ronald Gray and Stephanie D. Moussalli
Independent and University of Mississippi-Patterson School of Accountancy
Downloads 1,860 (7,951)
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auditing, forensic accounting, history of accounting, fraud detection, Sarbanes-Oxley

2.

Illuminating the Limits of Auditor Accountability for Fraud Detection Through a Historical Study of Internal Control Evaluation

Journal of Business, Industry and Economics, Volume 17, Spring 2012
Number of pages: 19 Posted: 13 Feb 2011 Last Revised: 03 Aug 2012
Stephanie D. Moussalli, O. Ronald Gray and Gokhan Karahan
University of Mississippi-Patterson School of Accountancy, Independent and University of Alaska Anchorage - College of Business & Public Policy
Downloads 417 (67,585)

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Internal Controls, Auditing, Montgomery's Auditing, Auditor Accountability, History of Auditing, Fraud Detection

3.

One Hundred Years of Disappointed Expectations: A Quantitative Content Analysis of the Auditor's Responsibility to Discover Fraud Traced Through Montgomery's Auditing, 1912-1998

Journal of Forensic & Investigative Accounting, 2011
Number of pages: 43 Posted: 22 Sep 2010 Last Revised: 03 Aug 2012
Stephanie D. Moussalli, O. Ronald Gray and Gokhan Karahan
University of Mississippi-Patterson School of Accountancy, Independent and University of Alaska Anchorage - College of Business & Public Policy
Downloads 182 (161,905)

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fraud, fraud detection, auditing, auditing history, Montgomery, U.S. auditing history, audit techniques