000			03427nam a2200469 i 4500
001			9781948580908
003			BEP
005			20240726104653.0
008			190417s2021 nyu fob 001 0 eng d
020			_a9781948580908 _q((electronic)l(electronic)ctronic)-book
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
050	0	4	_aHF5636 _b.W446 2021
100	1		_aSheikh, Faisal, _e1
245	1	0	_aWhen numbers don't add up : _baccounting fraud and financial technology / _cFaisal Sheikh, BSc. (Hons), FCCA, FHEA, FFA, FIPA.
250			_aFirst edition.
300			_a1 online resource (145 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aFinancial accounting, auditing, and taxation Collection,
504			_a1 (pages 97-116) and index.
505	0	0	_aChapter 1. The growing phenomenon of accounting fraud -- _tChapter 2. The fraud literature -- _tChapter 3. C R I M E L--33 international stories of accounting fraud -- _tChapter 4. "Cooking the books" -- _tChapter 5. Fintech and the impact on accounting fraud -- _tChapter 6. Conclusion.
520	3		_aThe 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			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aDescription based on PDF viewed 01/04/2021.
650		0	_aAccounting fraud.
653			_aAccounting fraud.
653			_aCorporate governance cosmos.
653			_aFraud triangle.
653			_aDark triad.
653			_aCRIMEL.
653			_aFinancial technology.
653			_aIFAC ethical triangle.
653			_aAccounting engineer.
655		0	_aElectronic books.
856	4	1	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001032.html _zClick here to access this RESOURCE ONLINE | Login using your my.ciu username & password
942			_c1 _D _eBEP _hHF5636 _m(c)2021 _QOB _R _x _8NFIC _dCynthia Snell
999			_c74428 _d74428
902			_a1 _bCynthia Snell _c1 _dCynthia Snell