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When numbers don't add up : accounting fraud and financial technology / Faisal Sheikh, BSc. (Hons), FCCA, FHEA, FFA, FIPA.

By: Material type: TextTextSeries: Financial accounting, auditing, and taxation CollectionPublisher: New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, [(c)2021.]Edition: First editionDescription: 1 online resource (145 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781948580908
Subject(s): Genre/Form: Additional physical formats: Print version:: No titleLOC classification:
  • HF5636
Online resources: Available additional physical forms:
Contents:
Chapter 1. The growing phenomenon of accounting fraud -- 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.
Abstract: 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.
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Item type Current library Collection Call number URL Status Date due Barcode
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) G. Allen Fleece Library ONLINE HF5636 (Browse shelf(Opens below)) Link to resource Available BEP9781948580908
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) G. Allen Fleece Library Non-fiction HF5636 (Browse shelf(Opens below)) Link to resource Available 9781948580908

Chapter 1. The growing phenomenon of accounting fraud -- 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.

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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.

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