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 |