Call Number: HV6695.B35 2017
Publication Date: 2017-01-24
"The United States has always proved an inviting home for boosters, sharp dealers, and outright swindlers. Worship of entrepreneurial freedom has complicated the task of distinguishing aggressive salesmanship from unacceptable deceit, especially on the frontiers of innovation. At the same time, competitive pressures have often nudged respectable firms to embrace deception. As a result, fraud has been a key feature of American business since its beginnings. In this sweeping narrative, Edward Balleisen traces the history of fraud in America--and the evolving efforts to combat it--from the age of P. T. Barnum through the eras of Charles Ponzi and Bernie Madoff. Starting with an early nineteenth-century American legal world of "buyer beware," this unprecedented account describes the slow, piecemeal construction of modern regulatory institutions to protect consumers and investors, from the Gilded Age through the New Deal and the Great Society. It concludes with the more recent era of deregulation, which has brought with it a spate of costly frauds, including the savings and loan crisis, corporate accounting scandals, and the recent mortgage-marketing debacle. By tracing how Americans have struggled to foster a vibrant economy without enabling a corrosive level of fraud, this book reminds us that American capitalism rests on an uneasy foundation of social trust"--Book jacket.
Called to account: Fourteen financial frauds that shaped the American accounting profession.
Call Number: Also available online
Contents: Introduction. Part I Birth of a Profession. Part II The Profession’s Principle Problem. Part III The Savings & Loan Crisis. Part IV The Expectation Gap. Part V The Litigation Crisis. Part VI Beginning of the End. Part VII From Profession to Regulated Industry. Part VIII The World is Flat.
Summary: "Accounting fraud and how it has affected business practices both in the United States and internationally has never been of greater importance than it is now. Called to Account describes fourteen financial frauds that influenced the American public accounting profession and directly led to the development of accounting standards and legislation as practiced in the United States today. This entertaining and educational look at these historic frauds helps enliven and increase understanding of auditing and forensic accounting for students." "Chapters describe the tricks fraudsters such as "Crazy Eddie" Antar and "Chainsaw Al" Dunlap used to fool their auditors. Readers will learn how MiniScribe employees disguised packages of bricks as inventory, how Equity Funding personnel programmed the company's computer to generate 64,000 phony life insurance policies, and how Enron inflated its profits by selling and then repurchasing money-losing assets." "Complementing these chapters on high-profile crimes and criminals are chapters that trace the development of the public accounting profession and explain how each scandal shaped current accounting practices. Designed to complement dry, uninvolving auditing and advanced accounting texts with an engaging narrative, Called to Account also includes discussion questions and a useful chart which shows instructors and students how each chapter illustrates topics in leading accounting and auditing textbooks."--BOOK JACKET.
Call Number: HV6691.B73 2016
Publication Date: 2016-05-02
Description: Introduction to fraud -- Fraud and theft schemes -- Financial statement fraud -- Fraud prevention -- Fraud policies and controls -- Fraud detection -- Fraud investigation -- Investigation of concealment and conversion -- Fraud interviewing techniques -- The fraud report -- Legal aspects of fraud.
Financial Fraud Prevention and Detection
Call Number: HF5686 .C7 .Y68
Publication Date: 2014
Step-by-step guidance for board members and executives on preventing and detecting accounting fraudIn 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"-- $c Provided by publisher.
Financial Statement Fraud: Prevention and Detection
Call Number: E-book
Publication Date: 2010
"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"--Provided by publisher.
Notes: Includes bibliographical references and index.
Financial Statement Fraud
Call Number: HF5681 .B2 .Z2343 2013
Publication Date: 2012-11-28
Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability
Corporate fraud: Case studies in detection and prevention.
Call Number: HV 6691 .O34 2004
Written to uncover the many different dimensions of fraud and their interrelationships, Corporate Fraud analyzes managment fraud for a company (fraudulent financial reporting) and fraud against a company (corruption and misappropriation) to help you detect fraud before your company siffers devastating losses...Supported by cases derived from real-world incidents, the processes behind numerous types of fraud are broken down--defining such concepts as the roles of middlemen, telltale debits, and bank accounts--so readers can more easily identify symptoms of specific types of fraud. Book Jacket
Greed and corporate failure: The lessons from recent disasters.
Call Number: HD 2747 .H36 2006
Contents: Barings and Allied Irish Bank: Lessons Ignored -- Enron: Paper Profits, Cash Losses -- WorldCom: Disconnected -- Tyco: Greed, Hubris and the $6000 Shower Curtain -- Marconi: Establishment to Wunderkind to Basketcase -- Swissair: Crashed and Burned -- Royal Ahold: Shopped till he Dropped -- Parmalat: Milking the System.
Call Number: HV 6769 .S95
Publication Date: 1976-01-01
The book describes some of the most creative financial crimes and corporate frauds exposed b the reporters of the WSJ. Six diverse, true stories of fraud, its causes, its methods, and its effects are discussed. Some of the crimes include Stanley Goldblum of Equity Funding, Robert Lee Vesco, Jesse D. Quisenberry, Jack Dick of Black Watch Farms.
Fraud examination and prevention.
Call Number: HV 6691. A43 2003
The book covers numerous topics: an introduction to fraud and an overview of the fraud problem, a discussion of the nature of fraud and who the perpetrators are, a summary of the ways to fight and reduce fraud, an overview of the elements of fraud investigation, an overview of financial statement fraud, a discussion of the options for the victims of fraud, and more.
Policies and procedures to prevent fraud and embezzlement: Guidance, internal controls, and investigation.
Call Number: HF 5668.25 .M432 2006/ e-book and hard copy
Embezzlement: who does it and when -- Statement of auditing standard no. 99, consideration of fraud in a financial statement audit" -- Essential internal control and administrative procedures to avoid embezzlement -- Clever examples of embezzlement -- Steps to take if you have been victimized by fraud -- Identity theft -- Internal control analysis, documentation, and recommendations for improvement.
Internal auditing: Fundamental principles and best practices.
Call Number: REF HF 5616 .U5 .A345 no. 5406 2011
Contents: Purpose and scope of portfolio -- The practice of internal auditing -- Development of internal auditing practices and guidance -- Outside influences affecting internal auditing -- Influences of the Sarbanes-Oxley Act -- Relationships with the audit committee and board of directors -- Best practices for accomplishing the mission of internal auditing -- Risk management -- Internal control -- Corporate governance -- Fraud -- Working papers.
Summary: " ... analyzes the development of internal auditing, the importance and visibility of which have expanded as a result of the increased emphasis on corporate governance since enactment of the Sarbanes-Oxley Act of 2002. The work also describes best practices useful in accomplishing internal auditing's expanded mission"--P.
Financial investigation and forensic accounting.
Call Number: HV 8079 .W47 .M39 2005
Written by an experienced, retired IRS agent, the book offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes.
Manager's guide to the Sarbanes-Oxley Act: Improving internal controls to prevent fraud.
Call Number: E-book, hard copy also available
The book will help you "understand how to apply the lessons learned from the embezzlement at Harvard University's Hasty Pudding Theatricals, the fraud at Adelphia Communications, or the massive operational losses experienced by Firestone to your own business. Case studies will give you insight into the personalities at Enron and Tyco, which enabled a fraudulent culture, as well as read what one person did right to surface the smoke-and-mirrors accounting at World.com." Preface
The Sarbanes-Oxley Act of 2002: With analysis.
Call Number: REF KF 1423 .Z9 .S32 2002
Overview of the Sarbanes-Oxley Act of 2002 / Ellen S. Friedenberg, John K. Hoyns, Gloria W. Nusbacher -- The effect of the Sarbanes-Oxley Act on directors and officers / Dan A. Bailey, J. David Washburn -- Implementation procedures for the new certification requirements / Bart Schwartz -- The Sarbanes-Oxley Act of 2002.
Internal Control and Fraud Detection
Call Number: HF 5668.25 .S52 2011
Publication Date: 2011
Today managers need to be able to prevent, deter and detect fraud (and potential fraud) in their business. Internal Control and Fraud Detection takes them step by step through designing, setting up and implementing programs and controls they will need. It also supplies the essential tools for the job. --
Among legal responsibilities it touches on Section 404 of the Sarbanes-Oxley Act and its sweeping changes, SEC rules and Auditing Standard (AS) No. 5 which requires that the management of a public company and its auditor issue two new reports at the end of every fiscal year. --
This book also covers Management's Antifraud Programs and Controls and the risk factors included in SAS No. 99. A major section then deals with forensic accounting. --
Finally Internal Control and Fraud Detection provides its readers with practical guides and checklists which they can immediately implement, such as indicators of financial crime, the ACFE's fraud prevention checkup, an internal control assessment form, computer applications' checklists and financial reporting information systems and a controls checklist. --
All in all this book will guide its readers to expertise in a specialist, but essential, area of managing their business. --Book Jacket.
Call Number: HF1616 .S37 .S83 2014 (hard copy available)
Publication Date: 2014-04-14
"Capitalize on technology to halt bank fraudExamining the technology that is needed to combat bank fraud, Bank Fraud: Using Technology to Combat Losses equips corporate security and loss prevention managers with the necessary tools to determine an organization's unique technology needs. Looks at the technology needed to handle data intelligence Provides guidance to assess the technology necessary to battle fraud Features unique coverage of the history of fraud detection and prevention in banking Explores the challenges of fraud detection in a financial services environment; understanding corporate risk exposure; losses per assets; trending over time; benefits of technology Focusing on the financial crimes and insider frauds in operation nationally and internationally, Bank Fraud: Using Technology to Combat Losses arms fraud prevention professionals with authoritative guidance to detect and prevent such crimes in future"--