Author: Joseph C. Ugrin
Publisher: ProQuest
ISBN: 9780549605447
Category :
Languages : en
Pages : 131

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Book Description

Author: Jennifer Arlen
Publisher: Edward Elgar Publishing
ISBN: 1783474475
Category : Business & Economics
Languages : en
Pages : 389

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Book Description
Jennifer Arlen brings together 13 original chapters by leading scholars that examine how to deter corporate misconduct through public enforcement and private interventions. Scholars from a variety of disciplines present both theoretical and empirical analyses of organizational and individual liability for corporate crime, liability for foreign corruption, securities fraud enforcement, compliance, corporate investigations, and whistleblowing. This Research Handbook also highlights promising avenues for future research.

Author: Jamie L. Seitz
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364

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Book Description
Using the Theory of Planned Behavior (TPB), the purpose of this study is to better understand what factors lead to increased intentions to externally report financial statement fraud and to determine if the addition of the Dodd-Frank Wall Street Reform and Consumer Protection Act (DFA) monetary incentives and retaliation protections will increase survey groups' intentions to repo. The estimated 2018 annual global fraud loss is around $7.1 billion. At this time, whistleblowing is the most common fraud detection method. However, prior literature reveals that potential whistleblowers view the activity as dissident. A better understanding of potential whistleblowers' decision-making process could help firms and policy makers alike when constructing incentives to increase the number of tips to uncover financial statement fraud. A fictitious fraud scenario and survey instrument are administered to an online panel of accounting and finance professionals. Two survey groups, a Pre-DFA Scenario group (offered no mention of a monetary incentive and weak retaliation protection) and a Post-DFA Scenario group (offered a high monetary incentive and strong retaliation protection), are used in the evaluation of the proposed hypotheses. Structural equation modeling (SEM) is employed to analyze the relationships between the TPB latent variables and the measured variables to test the hypothesized associations in the research model. SEM is also used for multi-group invariance testing. The results indicate that potential whistleblowers' attitude toward externally reporting financial statement fraud, for both scenario groups, is statistically significant. For the Pre-DFA Scenario group only, the latent variable of subjective norms is also significant. For both scenario groups, perceived behavioral control is found to be insignificant in the decision to report. The multi-group invariance testing reveals that potential whistleblowers' intent to report does not differ when offered no monetary incentive and weak retaliation protection than when offered a high monetary incentive and strong retaliation protection.

Author: Gerard M. Zack
Publisher: John Wiley & Sons
ISBN: 1118301552
Category : Business & Economics
Languages : en
Pages : 320

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Book Description
Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.

Author: Brian K. Payne
Publisher: SAGE
ISBN: 1452219931
Category : Social Science
Languages : en
Pages : 473

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Book Description
White Collar Crime: The Essentials is a comprehensive, yet compact text addresses the most important topics in white collar crime, while allowing for more accessibility through cost. Author Brian Payne provides a theoretical framework and context for students and explores such timely topics as crimes by workers sales oriented systems, crimes in the health care system, crimes by criminal justice professionals and politicians, crimes in the educational system, crimes in the economic and technological systems, corporate crime, environmental crime, and others. This is an easily-supplemented resource for any course that covers white collar crime.

Author: Shanna Van Slyke
Publisher: Oxford University Press
ISBN: 0199925518
Category : Law
Languages : en
Pages : 745

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Book Description
The Oxford Handbook of White-Collar Crime offers a comprehensive treatment of the most up-to-date theories and research regarding white-collar crime. Contributors tackle a vast range of topics, including the impact of white-collar crime, the contexts in which white-collar crime occurs, current crime policies and debates, and examinations of the criminals themselves. The volume concludes with a set of essays that discuss potential responses for controlling white-collar crime, as well as promising new avenues for future research.

Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

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Book Description

Author: Brian K. Payne
Publisher: SAGE Publications
ISBN: 1071833928
Category : Social Science
Languages : en
Pages : 967

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Book Description
Updated with an exciting new chapter on political crime that highlights the debated connections between crime and politics, the Third Edition of White-Collar Crime: A Systems Approach provides students with a comprehensive introduction to the most important topics within white-collar crime. Brian K. Payne provides a theoretical framework and context for students to explore white-collar crime as a crime problem, a criminal justice problem, and a social problem. By introducing the topics within a systems-focused framework, Payne encourages students to examine the many types of white-collar crime as well as the various systems for responding to white-collar crime. Included with this text The online resources for your text are available via the password-protected Instructor Resource Site.

Author: Accountant
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 116

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Book Description

Author: Noha El-Bassiouny
Publisher: Routledge
ISBN: 1000082245
Category : Business & Economics
Languages : en
Pages : 166

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Book Description
The Middle East and North Africa (MENA) region is undergoing significant socio-political and developmental transition. Although interest in corporate social responsibility (CSR) in the region is growing, little research has addressed corporate social responsibility education and its potential impact. CSR has an important role to play in the socio-economic development of the Middle East and North Africa due to the volatility and developmental needs of the region. Recent research has highlighted that the vitality of the institutional environment and the needs of multiple stakeholders in CSR are not necessarily consistent with the notion of CSR in the West. This book compiles conceptual, contextual, and empirical research that addresses the concepts of CSR, ethics, and sustainability education in the MENA region, with a special emphasis on how educators can bridge to the Giving Voice to Values approach. This book presents a much-needed portfolio of articles from authors based in Egypt, Morocco, the Sultanate of Oman, Qatar, and the United Arab Emirates (UAE), highlighting first an overview of the topic and its corresponding publications in the MENA region, then presenting several exemplary cases related to ECSRS application in various countries.