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Author by : Courtenay M. Thompson
Languange Used : en
Release Date : 1988
Publisher by :
ISBN : 0894131869
The purpose of this course is to help internal auditors in setting tone, detecting, investigating, and deterring fraud, and to encourage a professional response to fraud....
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Author by : Institute of Internal Auditors Staff
Languange Used : en
Release Date : 1988
Publisher by :
ISBN : 089413180X
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Author by : Cecil Wilfrid Jackson
Languange Used : en
Release Date : 2015
Publisher by : Prentice Hall
ISBN : 0133078604
"Over the last two decades, financial statement fraud has become an increasingly serious issue, resulting in the collapse of ostensibly solid companies and a subsequent lack of confidence in financial markets. [This book] was created in response to the challenges facing accountants in this era. The text provides students with an overview of the most frequently used methods of overstating earnings and assets or understating debt in financial statements. It also provides detailed coverage of the main signals indicating possible fictitious reporting in financial statements to help students learn what to look for. And because breakdowns in ethics underlie accounting fraud, the text presents three major theories of ethics, plus applicable ethical decision-making models as well as opportunities for students to apply ethical models to real-world situations."--Provided by publisher....
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Author by : Michel Dion
Languange Used : en
Release Date : 2016-06-08
Publisher by : Springer
ISBN : 9783319324197
This book on the psychology of white collar criminals discusses various cases of financial crime, while also attempting to delve into the minds of the criminals in question. The literature on this topic is growing as it gains momentum in the scientific field, as a result of the extremely negative impact white collar crime has on its victims. Because there is considerable damage and vulnerability from these crimes, it is important to begin to classify them, and to understand the minds of those that commit these offenses. While the current literature is not extensive, this work provides a closer look into the various ethical and legal facets of financial crime, and helps to uncover the social, psychological and neurobiological factors that intersect in the minds of those criminals....
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Author by : Stephen K. Henn
Languange Used : en
Release Date : 2009-04-22
Publisher by : John Wiley & Sons
ISBN : 9780470500293
An important guide for senior management on structuring an organization to promote ethical behavior and enhance performance Designed for senior leaders of organizations–boards of directors; C-level executives; trustees; managing partners; government officials; and anyone tasked with a duty–Business Ethics: A Case Study Approach provides readers with an understanding of the human elements that drive ethical and unethical behavior and how to recognize indicators–both bad and good–of an organization's ethical make-up. Topics featured include: what drives individual decision making; how groups and environments influence decision making; the role of leadership; and much more....
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Author by : Tomas Brytting
Languange Used : en
Release Date : 2016-04-01
Publisher by : CRC Press
ISBN : 9781317045090
This ground-breaking book explores what happens when the fine line between competitive excellence and fraudulent and corrupt practice is crossed. Whilst most fraud literature focuses on the individual perpetrator, The Anatomy of Fraud and Corruption looks at how organizations as a whole and the people within it behave when fraud and corruption occur. By presenting a theoretical basis and a practical methodology for fraud risk awareness training, the book helps risk management professionals, and all those in critical corporate roles to redesign and train their organizations to strengthen their culture and become more resistant and resilient to the ever present threat of fraud and corruption. The Anatomy of Fraud and Corruption demonstrates that what we see as objective facts are not always what they seem. The qualified and uniquely experienced authors present a refreshing interpretation of Cressey's triangle of need, opportunity and rationalization. They employ a drama metaphor to reflect the interaction between fraudsters, victims and bystanders on the organizational stage. Corporate design, management and culture dictate what behaviour is normal or abnormal, whether it be manager and employee behaviour or their ability to become suspicious and question apparently improper actions. Using actual cases and investigations, the organizational conditions that give rise to fraud and corruption are explored. The authors then provide important insights as to how employees may be trained and motivated to reduce the likelihood and impact of fraudulent incidents. Whilst fundamentally a practical guide, this book is also essential reading for academics wanting to stay abreast of the latest developments in the study of ethics, organizational and work psychology and sociology, and criminology....
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Author by : Julian Friedland
Languange Used : en
Release Date : 2009-06-01
Publisher by : IAP
ISBN : 9781607521761
Ethical business creates social value. That’s the theme of this bold new volume, heralding and defending this rapidly-growing new conception of capitalism making its way into the mainstream. It provides clear and succinct guidelines for how to evaluate what counts as an ethical business as well as how and why ethical businesses tend to succeed better over the long term. The book is jargon-free and targeted primarily at thought leaders and academics in business and philosophy who will want to use it in their business ethics classes. Each chapter has been selected for its ability to engage a wide audience without oversimplifying the content. All twelve chapters are original and authored by leading business ethicists including William Shaw, Tony Simons, Duane Windsor, and Mark Schwartz. Each piece makes use of recent empirical evidence or ethical theory (or both) in order to present a detailed yet overarching picture of what ethical business looks like--and how to achieve it--in today’s global environment. It is thus divided into three subsections: 1. The Role of Corporate Culture 2. A New For-Profit Paradigm 3. Making the Change Happen: Voluntary and Regulatory Examples Perhaps the book’s greatest strength is its blending of cutting-edge philosophy, psychology, and management theory into a cohesive, provocative, and accessible format. Hence, it promises to launch a wide discussion of what exactly we should expect the moral duty of business to be....
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Author by : David Callahan
Languange Used : en
Release Date : 2004
Publisher by : Houghton Mifflin Harcourt
ISBN : 9780156030052
Callahan takes readers on a gripping tour of cheating in America and makes a powerful case for why it matters. The author blames the dog-eat-dog economic climate of the past 20 years for corroding values....
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Author by : Steve Giles
Languange Used : en
Release Date : 2013-01-04
Publisher by : John Wiley & Sons
ISBN : 9780470979457
A strategic, practical, cost-effective approach to fraud prevention In troubled economic times, the risk of fraud and financial crime increases. In our post credit crunch environment, new laws and tougher penalties for financial crime mean that if you are in business, you have a responsibility to help fight fraud. However, to design effective, proportionate fraud controls for your business, you need a complete picture of all the risks. Managing Fraud Risk shows you where to look for fraud, setting out a route-map for finding and fighting fraud risks in your business, with the practical, strategic advice you need. Combining the latest theory with forensic risk analysis, this book reveals how you can provide assurance to your Board and stakeholders. Practical examples are used to clearly show cost-effective techniques for preventing and detecting business fraud. An innovative fraud awareness quiz enables you to easily apply the theories and principles. Answers questions such as: Who commits more fraud: men or women? How many of your employees are prepared to falsify documents? Essential information to ensure your procedures are sufficient to meet compliance with new international legislation increasing the liability of directors and managers in cases of fraud and corruption Takes a new perspective from the point of view of business risk, making it unique to other texts that take only an auditing, investigative, or specialist approach This route-map is essential reading to help you navigate the complex landscape of business fraud....
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Author by : Sridhar Ramamoorti
Languange Used : en
Release Date : 2013-09-23
Publisher by : John Wiley & Sons
ISBN : 9781118370551
Get practical insights on the psychology of white-collar criminals—and how to outsmart them Understand how the psychologies of fraudsters and their victims interact as well as what makes auditors/investigators/regulators let down their guard. Learn about the psychology of fraud victims, including boards of directors and senior management, and what makes them want to believe fraudsters, and therefore making them particularly vulnerable to deception. Just as IT experts gave us computer forensics, we now have a uniquely qualified team immersed in psychology, sociology, psychiatry as well as accounting and auditing, introducing the emerging field of behavioral forensics to address the phenomenon of fraud. Ever wonder what makes a white-collar criminal tick? Why does she or he do what they do? For the first time ever, see the mind of the fraudster laid bare, including their sometimes twisted rationalizations; think like a crook to catch a crook! The A.B.C.'s of Behavioral Forensics takes you there, with expert advice from a diverse but highly specialized authoring team of professionals (three out of the four are Certified Fraud Examiners): a former accounting firm partner who has a PhD in psychology, a former FBI special agent who has been with investigative practices of two of the Big Four firms, an industrial psychiatrist who has worked closely with the C-level suite of large and small companies, and an accounting professor who has interviewed numerous convicted felons. Along with a fascinating exploration of what makes people fall for the common and not-so-common swindles, the book provides a sweeping characterization of the ecology of fraud using The A.B.C.'s of Behavioral Forensics paradigm: the bad Apple (rogue executive), the bad Bushel (groups that collude and behave like gangs), and the bad Crop (representing organization-wide or even societally-sanctioned cultures that are toxic and corrosive). The book will make you take a longer look when hiring new employees and offers a deeper more complex understanding of what happens in organizations and in their people. The A.B.C. model will also help those inside and outside organizations inoculate against fraud and make you reflect on instilling the core values of your organization among your people and create a culture of excellence and integrity that acts as a prophylactic against fraud. Ultimately, you will discover that, used wisely, behavioral methods trump solely economic incentives. With business fraud on the rise globally, The A.B.C.'s of Behavioral Forensics is the must-have book for investigators, auditors, the C-suite and risk management professionals, the boards of directors, regulators, and HR professionals. Examines the psychology of fraud in a practical way, relating it to aspects of fraud prevention, deterrence, detection, and remediation Helps you understand that trust violation—the essence of fraud—is a betrayal of behavioral assumptions about "trusted" people Explains how good people go bad and how otherwise honest people cross the line Underscores the importance of creating a culture of excellence and integrity that inoculates an organization from fraud risk (i.e., honest behavior pays, while dishonesty is frowned upon) Provides key takeaways on what to look for when hiring new employees and in your current employees, as well as creating and maintaining a culture of control consciousness Includes narrative accounts of interviews with convicted white-collar criminals, as well as interpretive insights and analysis of their rationalizations Furnishes ideas about how to enhance professional skepticism, how to resist fraudsters, how to see through their schemes, how to infuse internal controls with the people/behavioral element, and make them more effective in addressing behavioral/integrity risks Provides a solid foundation for training programs across the fraud risk management life cycle all the way from the discovery of fraud to its investigation as well as remediation (so the same fraud doesn't happen again) Enables auditors/investigators to engage in self-reflection and avoid cognitive and emotional biases and traps that lead to professional judgment errors (e.g., overconfidence, confirmation, self-deception, groupthink, halo effect, availability, speed-accuracy trade-off, etc.) Ever since the accounting scandals surrounding Enron and WorldCom surfaced, leading to the passage of the Sarbanes Oxley Act of 2002, as well as the continuing fall out from the Wall Street financial crisis precipitating the Dodd-Frank Act of 2010, fraud has been a leading concern for executives globally. If you thought you knew everything there was to know about financial fraud, think again. Get the real scoop with The A.B.C.'s of Behavioral Forensics....