Name: When Numbers Don't Add Up: Accounting Fraud and Financial Technology (en Inglés)
SKU: 54839220
Price: 564.57 MXN
Availability: InStock
Author: Sheikh, Faisal
ISBN: 9781948580892

portada When Numbers Don't Add Up: Accounting Fraud and Financial Technology (en Inglés)

When Numbers Don't Add Up: Accounting Fraud and Financial Technology (en Inglés)

Formato

Libro Físico

Autor

Faisal Sheikh

Editorial

Business Expert Press

Idioma

Inglés

N° páginas

144

Encuadernación

Tapa Blanda

Dimensiones

22.9x15.2x0.8 cm

Peso

0.20 kg.

ISBN13

9781948580892

Categorías

Contabilidad general o financiera
Gobierno societario: función y responsabilidad del consejo de administración y de los directores

When Numbers Don't Add Up: Accounting Fraud and Financial Technology (en Inglés)

Faisal Sheikh (Autor) · Business Expert Press · Tapa Blanda

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Reseña del libro "When Numbers Don't Add Up: Accounting Fraud and Financial Technology (en Inglés)"

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.