Corporate Fraud Across the Globe

Corporate Fraud Across the Globe
Author: Larry Li
Publisher: Springer Nature
Total Pages: 361
Release: 2022-08-20
Genre: Business & Economics
ISBN: 9811936676

Based on theoretical foundations and evidence-based case studies, this book identifies the fundamental motivations underpinning corporate fraud in both developing and developed countries. The book offers practical solutions in terms of monitoring and potentially preventing future corporate fraud activity. It is expected that uncovered corporate fraud negatively affects the public reputation, and financial performance of fraudulent firms. However, what is of more importance for fraudulent firms is how to regain the trust of customers, investors, and other stakeholders, as this impacts the long-term sustainability of businesses. Operational strategies, including reform, provide an effective channel for a fraudulent firm’s business sustainability yet this notion remains unexplored in the literature. This authored research book argues that the choice of appropriate operational strategies is critical as they serve as an effective channel for fraudulent firms to re-gain the trust from customers and markets, re-establish their reputation, and enhance the firm’s long-term value. The authors posit that there is no ‘one-size fits-all’ approach because the choice of effective operational strategies is needed to acknowledge the significance of context such as industry type, economic conditions, legal frameworks as well as the firm’s fraudulent characteristics.

Financial Services Anti-Fraud Risk and Control Workbook

Financial Services Anti-Fraud Risk and Control Workbook
Author: Peter Goldmann
Publisher: John Wiley & Sons
Total Pages: 290
Release: 2010-01-07
Genre: Business & Economics
ISBN: 0470498994

Myth-busting guidance for fraud preventionin a practical workbook format An excellent primer for developing and implementing an anti-fraud program that works, Financial Services Anti-Fraud Risk and Control Workbook engages readers in an absorbing self-paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention at banks, investment firms, credit unions, insurance companies, and other financial services providers. Whether you are a bank executive, auditor, accountant, senior financial executive, financial services operations manager, loan officer, regulator, or examiner, this invaluable resource provides you with essential coverage of: How fraudsters exploit weaknesses in financial services organizations How fraudsters think and operate The tell-tale signs of different types of internal and external fraud against financial services companies Detecting corruption schemes such as bribery, kickbacks, and conflicts of interest, and the many innovative forms of financial records manipulation Conducting a successful fraud risk assessment Basic fraud detection tools and techniques for financial services companies, auditors, and investigators Fraud prevention lessons from the financial meltdown of 2007-2008 Written by a recognized expert in the field of fraud detection and prevention, this effective workbook is filled with interactive exercises, case studies, and chapter quizzes, and shares industry-tested methods for detecting, preventing, and reporting fraud. Discover how to mitigate fraud risks in your organization with the myth-busting techniques and tools in Financial Services Anti-Fraud Risk and Control Workbook.

Interdisciplinary Insights on Fraud

Interdisciplinary Insights on Fraud
Author: António Maia
Publisher: Cambridge Scholars Publishing
Total Pages: 335
Release: 2014-04-11
Genre: Business & Economics
ISBN: 1443859265

This book fills an essential gap in the existing literature by analyzing fraud, and the weakening of ethical relations as parts of an overall global process, in an interdisciplinary, international and multidimensional perspective. It provides an in-depth analysis of fraud in its multiple facets, including financial fraud (most notably related to banking), fiscal/tax fraud (tax compliance and the role of government in the process), and academic fraud (exams misconduct and plagiarism). It also presents a set of methods and empirical evidence on the prevention and combating of fraud in distinct settings, such as money laundering, fraudulent investments schemes, and public procurement mismanagement, and economies, including Brazil, Canada, France, and Portugal.

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
Author: Mary-Jo Kranacher
Publisher: John Wiley & Sons
Total Pages: 561
Release: 2010-06-08
Genre: Business & Economics
ISBN: 047043774X

Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.

Emerging Fraud

Emerging Fraud
Author: Kiymet Çaliyurt
Publisher: Springer Science & Business Media
Total Pages: 200
Release: 2012-03-30
Genre: Business & Economics
ISBN: 3642208266

Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today’s management practices and have found their way into business education. Yet in developing countries these topics have long been neglected and only limited research has been conducted in this area. This book fills an essential gap by analyzing the impact of fraud on developing economies, describing successful anti-fraud methods and featuring cases that exemplify the measures described. The book features contributions by outstanding experts in the field and is intended for academic readers with a special interest in fraud research.

Rich Get Richer and the Poor Get Prison, The (Subscription)

Rich Get Richer and the Poor Get Prison, The (Subscription)
Author: Jeffrey Reiman
Publisher: Routledge
Total Pages: 303
Release: 2015-07-14
Genre: Social Science
ISBN: 1317342941

Illustrates the issue of economic inequality within the American justice system. The best-selling text, The Rich Get Richer and the Poor Get Prison contends that the criminal justice system is biased against the poor from start to finish. The authors argue that even before the process of arrest, trial, and sentencing, the system is biased against the poor in what it chooses to treat as crime. The authors show that numerous acts of the well-off--such as their refusal to make workplaces safe, refusal to curtail deadly pollution, promotion of unnecessary surgery, and prescriptions for unnecessary drugs--cause as much harm as the acts of the poor that are treated as crimes. However, the dangerous acts of the well-off are almost never treated as crimes, and when they are, they are almost never treated as severely as the crimes of the poor. Not only does the criminal justice system fail to protect against the harmful acts of well-off people, it also fails to remedy the causes of crime, such as poverty. This results in a large population of poor criminals in our prisons and in our media. The authors contend that the idea of crime as a work of the poor serves the interests of the rich and powerful while conveying a misleading notion that the real threat to Americans comes from the bottom of society rather than the top. Learning Goals Upon completing this book, readers will be able to: Examine the criminal justice system through the lens of the poor. Understand that much of what goes on in the criminal justice system violates one’s own sense of fairness. Morally evaluate the criminal justice system’s failures. Identify the type of legislature that is biased against the poor.

Fair Value Accounting Fraud

Fair Value Accounting Fraud
Author: Gerard M. Zack
Publisher: John Wiley & Sons
Total Pages: 301
Release: 2009-07-23
Genre: Business & Economics
ISBN: 0470527374

Essential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change. You'll find discussion of U.S. GAAP and IFRS rules on fair value accounting issues, highlighting the areas most vulnerable to fraud Explanations of 75 categories of fair value accounting fraud schemes Fraud risk checklist that you can put to immediate use Practical detection techniques useful for auditors, investigators and others who rely on financial statements Expert advice from Gerard Zack, CFE, CPA, author of Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection Comparing US accounting standards to International Financial Reporting Standards-thereby making this book useful worldwide- Fair Value Accounting Fraud helps you understand the new rules and develop new auditing and investigative techniques to enable you to detect potential fraud.

Cost Recovery

Cost Recovery
Author: Richard B. Lanza
Publisher: John Wiley & Sons
Total Pages: 472
Release: 2009-08-11
Genre: Business & Economics
ISBN: 0470526149

Cost Recovery: Turning Your Accounts Payable Department into a Profit Center shows how to identify a company's hidden financial assets. It provides tools to assist organizations generate cash recoveries, stop profit leaks, move away from control issues, and work towards process improvements. The book shows how to incorporate profit recovery technology, and how to pair a company with a recovery expert best suited to the company's needs to achieve bottom line results. The book discusses how to utilize free services offered by cost recovery consultants, using of top money-saving proves improvements, and how to create a plan to maximize recovering technology.