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Author: Soenke Sievers
Publisher:
ISBN:
Category :
Languages : en
Pages : 84
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Book Description
We provide a comprehensive overview of the findings regarding the causes of financial restatements in the US. Acknowledging that restatements may derive from intentional and unintentional misreporting, we assign the findings to one of three pillars: i) expected benefits, ii) expected costs and iii) executive characteristics. Assuming that managers are rational decision-makers, the likelihood of misreporting increases in expected benefits and decreases in expected costs. While expected benefits reflect executives' desire to maximize private benefits through compensation contracts, expected costs refer to the likelihood that misreporting will be revealed through internal or external controls. Given that efficiency of internal and external controls derives from the ability to avoid both, intentional and unintentional misreporting, we also review literature that investigates less severe restatements. We support the existing research by enhancing the understanding of restatements in light of severe and less severe restatements, identifying research gaps and organizing fragmented findings into a larger picture. Ultimately, our survey might inform regulatory bodies, auditors, standard setters and executives regarding restatements of financial statements.
Author: Soenke Sievers
Publisher:
ISBN:
Category :
Languages : en
Pages : 84
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Book Description
We provide a comprehensive overview of the findings regarding the causes of financial restatements in the US. Acknowledging that restatements may derive from intentional and unintentional misreporting, we assign the findings to one of three pillars: i) expected benefits, ii) expected costs and iii) executive characteristics. Assuming that managers are rational decision-makers, the likelihood of misreporting increases in expected benefits and decreases in expected costs. While expected benefits reflect executives' desire to maximize private benefits through compensation contracts, expected costs refer to the likelihood that misreporting will be revealed through internal or external controls. Given that efficiency of internal and external controls derives from the ability to avoid both, intentional and unintentional misreporting, we also review literature that investigates less severe restatements. We support the existing research by enhancing the understanding of restatements in light of severe and less severe restatements, identifying research gaps and organizing fragmented findings into a larger picture. Ultimately, our survey might inform regulatory bodies, auditors, standard setters and executives regarding restatements of financial statements.
Author: Ronald Spicer
Publisher: GRIN Verlag
ISBN: 3668866686
Category : Business & Economics
Languages : en
Pages : 88
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Book Description
Academic Paper from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 1, Northcentral University, course: DBA paper, language: English, abstract: This work is a review of financial fraud research and the trends this type of research is currently taking. It will present an examination of the state of research in this field. Attention will also be paid to the practical applications of financial fraud research. In addition, there is a review of theory in financial fraud research and the role of ethics in this research field. Suggestions for the future direction of financial fraud research will be given. This work includes a final chapter with selected fraud case studies from the archives of the Federal Bureau of Investigation (FBI), the Internal Revenue Service (IRS), and the Security and Exchange Commission.
Author: Maria Krambia-Kapardis
Publisher:
ISBN: 9781137406446
Category : Business & Economics
Languages : en
Pages : 233
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Book Description
Financial crisis, fraud and corruption -- Financial crisis prevention through regulation -- Ensuring corporate ethical behavior -- Private and public sector governance -- A holistic model of corruption and corporate fraud prevention
Author: Simon Grima
Publisher: Emerald Group Publishing
ISBN: 183867635X
Category : Business & Economics
Languages : en
Pages : 487
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Book Description
In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
Author: T. D. Stanley
Publisher: Routledge
ISBN: 0415670780
Category : Business & Economics
Languages : en
Pages : 202
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Book Description
Meta-Regression Analysis in Economics and Business is the first text devoted to the meta-regression analysis (MRA) of economics and business research.
Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
ISBN: 047054323X
Category : Business & Economics
Languages : en
Pages : 352
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Book Description
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.
Author: Edward J. Balleisen
Publisher: Princeton University Press
ISBN: 0691183074
Category : History
Languages : en
Pages : 494
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Book Description
A comprehensive history of fraud in America, from the early nineteenth century to the subprime mortgage crisis In America, fraud has always been a key feature of business, and the national worship of entrepreneurial freedom complicates the task of distinguishing salesmanship from deceit. 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. This unprecedented account describes the slow, piecemeal construction of modern 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 corporate accounting scandals and the mortgage-marketing debacle. By tracing how Americans have struggled to foster a vibrant economy without encouraging a corrosive level of cheating, Fraud reminds us that American capitalism rests on an uneasy foundation of social trust.
Author: Steven Toms
Publisher: World Scientific
ISBN: 9811281025
Category : Business & Economics
Languages : en
Pages : 318
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Book Description
Financial fraud is a serious and seemingly intractable problem. Financial scandals regularly punctuate newspaper headlines and regulators and auditors appear bereft of effective responses. But has this always been the case?This book quantifies financial crime in the UK using three centuries of data. It demonstrates how financial fraud and scandal vary according to systematic economic and institutional arrangements. In doing so, it retells the history of British capitalism, from the mercantilism of the eighteenth century to the financial capitalism of the twenty-first century, illustrating the often negative consequences of economic ideology, policy and structure. It identifies periods when fraud has been less problematic and contrasts these with times when it has surged. The variation of outcomes reflects the balance of power between the state, industrial and financial sectors, the provision of credit through risky lending, and the effectiveness of audits. 'Rogue traders' and other flawed individuals are frequently the focus of blame narratives constructed with the intention of deflecting comprehensive systematic reforms.
Author: Rafay, Abdul
Publisher: IGI Global
ISBN: 1799855694
Category : True Crime
Languages : en
Pages : 650
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Book Description
Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.
Author: Klaus J. Hopt
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110905043
Category : Law
Languages : en
Pages : 372
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Book Description
Corporate governance has become an important issue in all industrial economies. This text has grown out of a conference entitled Comparative Corporate Governance, An International Conference, United States - Japan - Western Europe which considered the subject.
