Download or read book The Role of Corporate Governance in Financial Statement Frauds written by Barbara Sveva Magnanelli and published by LAP Lambert Academic Publishing. This book was released on 2012-07 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The attention on corporate governance, and the role played by it within the companies, has been increasing significantly in the recent years due to the numerous financial statement frauds that occurred. Both academics and practitioners have started to question if the corporate governance has a responsibility in the fraud occurrence and which could be the most relevant factors that can induce fraudulent behaviors. This book has the aim to provide a deep analysis of the causes of the financial statement frauds, taking into account specifically the corporate governance systems in which the firms operate. Different cultural contexts, characterized by various governance models, are analyzed. An empirical analysis of the governance as a whole at first, and of the single governance mechanisms later, is conducted, providing interesting findings on the major governance lacks and failures that could lead to a financial statement fraud occurrence, or at least that could increase the likelihood of its occurrence.

Download or read book Financial Statement Fraud Defined written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2011-03-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Financial Statement Fraud: Prevention and Detection, Second Edition is a valuable reference guide for fraud examiners, audit committees, management, and regulators; and for one other important cog in this wheel: the investors who stand to lose everything." —Joseph Wells, founder and Chairman, Association of Certified Fraud Examiners Exceptionally well researched and fully revised, Financial Statement Fraud, Second Edition provides thorough coverage of the nature and extent of financial reporting fraud. Authors and accounting experts Zabihollah Rezaee and Richard Riley describe the most successful methods for preventing, detecting, and controlling incidents of financial reporting fraud and offer reliable guidance from standard-setting organizations such as the PCAOB, AICPA, and the SEC. Real-life case studies of companies guilty of such fraud—and a discussion of the consequences—help illustrate important concepts. Thoroughly updated for today's marketplace, Financial Statement Fraud, Second Edition contains sample reports, examples, and documents that promote a realistic understanding of financial statement fraud and the investigation of fraudulent financial reporting allegations centered on the elements of fraud: the act, the concealment, and the conversion or benefit to the perpetrator. Whether you are a manager, board of director, executive, or auditor, the Second Edition updates you on all the important issues regarding financial statement fraud, including: Auditing standards issued by the PCAOB, technological advances, and globalization SOX- and SEC-related implementation rules The movement toward IFRS and IAAS and the use of the XBRL reporting platform The trend toward reducing the complexity of the financial reporting process Corporate governance reforms in the post-SOX era Antifraud policies, practices, and education for all players in the financial reporting process With practical tools and techniques for carrying out antifraud responsibilities, Financial Statement Fraud, Second Edition is the only resource you will need to identify early warning signs of financial misconduct and a reliable, practical guide to preventing it.

Download or read book Accounting Irregularities and Financial Fraud written by Michael R. Young and published by Cch. This book was released on 2006-10-01 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Fraud Exposed written by H. Kent Baker and published by Emerald Group Publishing. This book was released on 2020-10-09 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.

Download or read book Financial Statement Fraud written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2002-08-14 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: High profile cases of financial statement fraud have been dominating the news recently, causing people to question the accuracy of the financial information made available by companies. This book covers the roles and responsibilities associated with preventing and detecting financial statement fraud, including current developments and professional activities intended to reduce the occurrences of fraudulent financial reporting. It discusses the failures involved in the Enron collapse and includes a Forward by Joseph T. Wells from the Association of Certified Fraud Examiners. This books provides an invaluable context for understanding financial statement fraud.

Download or read book Accounting Irregularities and Financial Fraud written by Michael R. Young and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Statement Fraud written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2009-09-28 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.

Download or read book Accounting Irregularities and Financial Fraud written by Michael R. Young and published by Aspen Law & Business Publishers. This book was released on 2002 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: An indispensable 'how-to' book on dealing with, and preventing, a professional disaster. It teaches the origins of accounting irregularities, how fraud goes undetected, what to do when problems surface, and how to prevent inconsistencies. All relevant material is covered and includes real-world instances of financial fraud. Includes a practical FREE CD-ROM!

Download or read book Corporate Governance and Firm Performance written by Mark Hirschey and published by Emerald Group Publishing. This book was released on 2009-04-16 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on corporate governance, broadly defined as the system of controls that helps corporations and other organizations effectively manage, administer, and direct economic resources. This book focuses on: the impact of deregulation and corporate structure on productive efficiency; and the effectiveness of the fraud triangle and SAS.

Download or read book Complicity of Auditors in Financial Statement Fraud in Corporate Governance written by John Kwaku Mensah Mawutor and published by . This book was released on 2015 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: The numerous cases of financial fraud reporting in recent times have precipitated the outcry of most stakeholders in the business environment for the need to critically examine the parties responsible for the preparation of such reports in pursuance of their interest. This paper studied the complicity of Public Company Auditors in Financial Statement fraud. To achieve this objective, the responsibilities and obligation of the Auditor to detect and report financial statement fraud before their perpetration was reviewed. The study revealed that, apart from the numerous financial statement fraud cases committed by other stakeholders in corporate governance, 23 percent of Auditors were involved in financial fraud cases, implying that some auditors are complicit in financial statement fraud. As a result, this phenomenon corroborates the need for International Reporting Agencies such as International Accounting Standard Board (IASB) to develop more creative measures in identifying and reporting fraud.

Download or read book Financial Fraud Prevention and Detection written by Michael R. Young and published by John Wiley & Sons. This book was released on 2013-10-07 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: Step-by-step guidance for board members and executives on preventing and detecting accounting fraud In the wake of highly publicized allegations of accounting irregularities and fraudulent financial reporting that are shaking up today's corporate community, Financial Fraud Prevention and Detection provides a step-by-step guide to how these crises can envelop a company and how to prevent them from happening in the first place. It is written for almost everyone involved: outside directors, audit committee members, senior executives, CFOs, CPAs, in-house lawyers, and outside law firms. Provides a blueprint for Fraud Prevention and Detection for corporate executives Presents step-by-step guidance to corporate boards and C-suite executives on managing the threat of accounting fraud Prepares directors and executives for the possibility of accounting irregularities Answers the question of how accounting fraud starts—and grows With solid strategies for prevention of accounting fraud as well as a process to follow when fraud has been discovered, Financial Fraud Prevention and Detection vividly explores the corporate environment that causes fraud, how it spreads, the kind of crises it can create for a company, and the best ways to deal with it.

Download or read book Financial Reporting and Corporate Governance written by Thomas A. Lee and published by John Wiley & Sons. This book was released on 2007-04-02 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities. The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.

Download or read book Corporate Governance Financial Times Briefing written by Brian Finch and published by Pearson UK. This book was released on 2012-10-12 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good corporate governance practices are a crucial part of any successful business. Financial Times Briefing: Corporate Governance is a practical and accessible guide to everything you need to know about corporate governance: the key legal and regulatory points, current developments, discussion of the significant factors and an exploration of the link between corporate governance and business effectiveness.Whether you’re a non-executive director, CEO, shareholder or auditor, the unique structure of this book will ensure that you get the targeted advice you need.

Download or read book The International Corporate Governance System written by F. Lessambo and published by Springer. This book was released on 2016-01-26 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.

Download or read book State of the Art Theories and Empirical Evidence written by Roshima Said and published by Springer. This book was released on 2017-12-06 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.

Download or read book Executive Roadmap to Fraud Prevention and Internal Control written by Martin T. Biegelman and published by John Wiley & Sons. This book was released on 2012-03-14 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Executive Roadmap to Fraud Prevention and InternalControl "Our nation is faced with dual alarming trends of record highs inwhite-collar crime and seemingly record lows in ethics. Thesolution cannot be left only to legislators, regulators, and lawenforcement. It requires the attention of all of us in business tocreate a culture of compliance. This new book by Martin Biegelmanand Joel Bartow is an invaluable resource to achieving the highestlevels of compliance." --Kenneth J. Hunter, former chief postal inspector andformer president & CEO of the Council of Better BusinessBureaus "This is a timely and thought-provoking addition to fraud and riskmanagement literature. For seasoned executives who are navigatingthe maze of compliance, legislative requirements, and increasinglysophisticated criminal activity, this book will be a frequentreference and guide. Neophyte managers will gain years of insightand direction that can only benefit their organizations. Academics,both faculty and students, will learn from the authors' ability toapply theory to high-level practice." --Gary R. Gordon, EdD, Professor of Economic CrimeManagement and Executive Director, Economic Crime Institute ofUtica College "All executives need to protect themselves and their organizationsfrom the potentially catastrophic damage fraud can cause, bothfinancially and reputationally. This new book is a very clear andpractical guide to achieving that goal." --Toby J. F. Bishop, President and Chief Executive Officer,Association of Certified Fraud Examiners "This book is a must-read for anyone eager to understand--andprevent--the toxic mix of temptations that can destroy a company'sreputation overnight. The authors, both seasoned former fraudinvestigators, bring a unique, clear-eyed perspective to the topicof corporate fraud. They have seen it all, and their book is aninvaluable reference for senior management, compliance executives,in-house lawyers, and anyone else who cares about corporateintegrity." --Leslie R. Caldwell, Partner, Morgan Lewis & Bockiusformer director, U.S. Department of Justice Enron Task Force "Excellent resource! A great guide for corporate management in thepost-Enron world." --Karen A. Popp, Partner, Sidley Austin Brown & Wood LLPand former associate counsel to President Bill Clinton and formerfederal prosecutor

Download or read book Report of the Committee on the Financial Aspects of Corporate Governance written by Committee on the Financial Aspects of Corporate Governance and published by . This book was released on 1992 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: