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- Title
JOB ROTATION MAY PREVENT ACCOUNTING MISCONDUCT: Job rotation can help prevent or reduce the risk of fraud similar to that seen in Toshiba's accounting scandal.
- Authors
KEI TSUNODA
- Abstract
The article focuses on job rotation as a technique to strengthen internal controls and avert accounting fraud. It discusses the accounting scandal involving Japanese multinational conglomerate Toshiba Corporation wherein it revealed in July 2015 that it had inflated its reported profits inappropriately. It looks at the fraud risk factors of the scandal, including incentives, opportunity and executive attitudes. It cites countermeasures suggested by Toshiba's Independent Investigation Committee.
- Subjects
JOB rotation; TOSHIBA KK; FRAUD; FORENSIC accounting; BUSINESS enterprises; NATURAL resources; SENIOR leadership teams
- Publication
Strategic Finance, 2023, Vol 104, Issue 7, p13
- ISSN
1524-833X
- Publication type
Article