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Detect accounting fraud before it’s too late Accounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and employees. Thus, analysts and auditors must be equipped to detect accounting fraud. This book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud. Understand the motivations and warning signs behind accounting fraud Get to know how accounting fraud is done and how to detect it Avoid the losses that often come from accounting fraud Benefit from case studies throughout to that help illustrate the author's points It’s unfortunate that managers, auditors, and analysts must be wary of accounting fraud—but this book equips you with the know-how to detect it before it’s too late.

Accounting fraud.

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The author contextualized the phenomenon of accounting fraud using a framework he developed called “Corporate Governance Cosmos.” The book contains an extensive literature review including an evaluation of the seminal theory in this area, namely, the Fraud Triangle. There is a comprehensive exploration of the motivations for accounting fraud and a growing realization that Dark Triad (psychopathy, narcissism, and machiavellianism) tendencies may explain why executives engage in accounting fraud. The author expands an established framework entitled Cooks Recipes Incentives Monitoring End results (C R I M E) by Rezaee (2005), to ‘’C R I M E L’’, where L is the “Learning” from 33 international case studies of accounting fraud. Accountants, auditors, antifraud practitioners, and graduate students will find the case studies of accounting fraud particularly useful as it makes the phenomenon tangible and more understandable. The penultimate chapter is a study of the likely impact of financial technology on accounting fraud. The author concludes by marshalling various insights including a brief discussion of ethics, forwarding his International Code of Ethics for Professional Accountants (IFAC) ‘‘Ethical Triangle’’, his vision for the future accountant, which he refers to as ‘’accounting engineers’’, and an ancient prescription for the curse of accounting fraud.

Accounting fraud.

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"How-to, authoritative guidance for creating a best-in-class fraud prevention and compliance program in any organizationNow in a Second Edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance and compliance. It covers best practices for establishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; importance of strong internal controls; major compliance and corporate governance initiatives and milestones since 1985; and more. Complete coverage includes implementation guidance for a robust fraud prevention and compliance program, including sample policies, best practice examples, and a 14-point management antifraud program. Covers fraud risk assessment and prevention guidance Looks at global risk issues, including the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act Examines amendments to the Federal Sentencing Guidelines for Organizational Crime Discusses Dodd-Frank Whistleblower Provisions Explores enterprise risk management key program elements Offers coverage of how fraud and compliance failures contributed to the financial crisis Includes enhanced principles for fraud data mining Presents new cases, checklists and real-world examples, expanded international coverage, and the latest technological tools Shows executives and managers what their responsibilities are regarding fraud prevention, internal controls, and compliance Provides an instructor's website, including a test bank Other titles by Biegelman: Building a World-Class Compliance Program and Foreign Corrupt Practices Act Compliance Guidebook Completely revised and updated, Executive Roadmap to Fraud Prevention and Internal Control, Second Edition is every manager's best resource for understanding all the complex issues and responsibilities associated with fraud and compliance"--

Corporations --- Accounting fraud --- Accounting --- Corrupt practices

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According to the Association of Certified Fraud Examiners, accounting fraud cost more than 994 billion in recent years, and the average organization lost 7 percent of its total revenue to fraud. So how can you prevent this from happening? The Complete Guide to Spotting Accounting Fraud & Cover-Ups details how to spot minor abnormalities or forgeries in paperwork, as well as what to immediately suspect and methods for uncovering scams. You will learn the signs to look for, including excessive turnover of lawyers and auditors, changing professionals in the middle of a transaction, inconsistent

Accounting fraud. --- Corporations -- Accounting -- Corrupt practices. --- Accounting fraud --- Corporations --- Corrupt practices --- Accounting

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This study looks into several variables, identified through exhaustive literature review, and validated through a survey administered to accounting professionals, on whether these variables are indicators of propensity for accounting fraud. These variables are financial statement items; executives, managers, employees' actions and relationship/behavior with other partners; audit quality; accounting and financial reports / related documents; and financial ratios. Using ANOVA and independent samples t-test to determine statistical significance of differences of responses by grouping the respondents by accounting profession, age, years of professional experience, and gender, the study found financial statement items; executives, managers, employees' actions and relationship/behavior with other partners; and accounting and financial reports / related documents; and financial ratios to be possible indicators of accounting fraud.

audit --- fraud --- accounting fraud --- Sciences économiques & de gestion > Comptabilité & audit