When numbers don't add up : (Record no. 74428)

MARC details
000 -LEADER
fixed length control field 03427nam a2200469 i 4500
001 - CONTROL NUMBER
control field 9781948580908
003 - CONTROL NUMBER IDENTIFIER
control field BEP
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240726104653.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 190417s2021 nyu fob 001 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781948580908
Qualifying information
040 ## - CATALOGING SOURCE
Original cataloging agency CaBNVSL
Language of cataloging eng
Description conventions rda
Transcribing agency CaBNVSL
Modifying agency CaBNVSL
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5636
Item number .W446 2021
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Sheikh, Faisal,
Relator term Author
245 10 - TITLE STATEMENT
Title When numbers don't add up :
Remainder of title accounting fraud and financial technology /
Statement of responsibility, etc. Faisal Sheikh, BSc. (Hons), FCCA, FHEA, FFA, FIPA.
250 ## - EDITION STATEMENT
Edition statement First edition.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (145 pages)
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
347 ## - DIGITAL FILE CHARACTERISTICS
File type data file
Source rda
490 1# - SERIES STATEMENT
Series statement Financial accounting, auditing, and taxation Collection,
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note
505 00 - FORMATTED CONTENTS NOTE
Formatted contents note Chapter 1. The growing phenomenon of accounting fraud --
Title Chapter 2. The fraud literature --
-- Chapter 3. C R I M E L--33 international stories of accounting fraud --
-- Chapter 4. "Cooking the books" --
-- Chapter 5. Fintech and the impact on accounting fraud --
-- Chapter 6. Conclusion.
520 3# - SUMMARY, ETC.
Summary, etc. 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.
530 ## - COPYRIGHT INFORMATION:
COPYRIGHT INFORMATION COPYRIGHT NOT covered - Click this link to request copyright permission:
Uniform Resource Identifier <a href="b">b</a>
530 ## - COPYRIGHT INFORMATION:
COPYRIGHT INFORMATION
538 ## - SYSTEM DETAILS NOTE
System details note Mode of access: World Wide Web.
538 ## - SYSTEM DETAILS NOTE
System details note System requirements: Adobe Acrobat reader.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on PDF viewed 01/04/2021.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting fraud.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Accounting fraud.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Corporate governance cosmos.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Fraud triangle.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Dark triad.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term CRIMEL.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Financial technology.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term IFAC ethical triangle.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Accounting engineer.
655 #0 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
856 41 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001032.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001032.html</a>
-- Click here to access this RESOURCE ONLINE | Login using your my.ciu username & password
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type
DONATED BY:
VENDOR Business Expert Press
Classification part HF5636
PUBLICATION YEAR (c)2021
LOCATION
REQUESTED BY:
--
-- NFIC
-- Cynthia Snell
902 ## - LOCAL DATA ELEMENT B, LDB (RLIN)
a 1
b Cynthia Snell
c 1
d Cynthia Snell
Holdings
Withdrawn status Lost status Damaged status Not for loan Collection Home library Current library Shelving location Date acquired Source of acquisition Total Checkouts Full call number Barcode Date last seen Uniform Resource Identifier Price effective from Koha item type
        Non-fiction G. Allen Fleece Library G. Allen Fleece Library   03/20/2023 Business Expert Press   HF5636 9781948580908 03/20/2023 https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001032.html 03/20/2023 Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD)