When Numbers Don't Add Up

Accounting Fraud and Financial Technology

Häftad, Engelska, 2020

439 kr

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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.

Produktinformation

Utgivningsdatum2020-11-30
Mått152 x 228 x 7 mm
Vikt333 g
FormatHäftad
SpråkEngelska
Antal sidor144
FörlagBusiness Expert Press
ISBN9781948580892

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Redovisning inom Ekonomi och Ledarskap

Faisal Sheikh read economics at university and is a qualified accountant (Fellow of the Association of Chartered Certified Accountants and Institute of Public Accountants (Australia)). He has worked for Big 4 firms nationally and internationally. Faisal has worked as an academic for the last 11 years, is currently an award-winning lecturer at Salford Business School where he specializes in teaching financial reporting and business finance and is actively researchingaccounting fraud.