Exploring The Sarbanes Oxley Act And Intentions To Commit Financial Statement Fraud
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Exploring The Sarbanes Oxley Act And Intentions To Commit Financial Statement Fraud
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Author : Joseph C. Ugrin
language : en
Publisher:
Release Date : 2008
Exploring The Sarbanes Oxley Act And Intentions To Commit Financial Statement Fraud written by Joseph C. Ugrin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Fraudulent financial reporting has cost investors hundreds of billions of dollars over the past decade, and due to the degree of malfeasance, regulators have responded with the Sarbanes-Oxley Act (SOX). SOX contains mechanisms that are designed to reduce the occurrence of financial statement fraud by strengthening potential sanctions through increased sentencing guidelines and by increasing the certainty of sanctions through the promotion of stronger internal controls. However, little research has been conducted to determine whether the deterrence mechanisms inherent in SOX are effective for reducing an individual's propensity to fraudulently report financial data. This study utilizes General Deterrence Theory (GDT)--a utility-based criminological theory that suggests the threat of punishment will deter illicit behavior--as a theoretical base to examine how individual attitudes about fraudulent reporting, and intentions to commit such acts, are affected by SOX-based deterrence mechanisms. Specifically, the study uses an experiment to examine how threats of longer jail time relate to individual attitudes and perceptions of subjective norms about financial statement fraud. In addition, the study examines how internal controls enhance those relationships. The findings reveal that participants' intentions to commit financial statement fraud are significantly related to their attitudes and perceptions of subjective norms and jail time. The results also show that the influence of jail time has a diminishing incremental effect and is enhanced by strong internal controls and a variety of other factors. This study contributes to the accounting and ethics literatures by assessing the effectiveness of SOX-based deterrence mechanisms. It also contributes to criminological literature by investigating the boundary conditions of GDT.
Financial Statement Fraud Motives Methods Cases And Detection
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Author : Khánh Nguyen
language : en
Publisher: Universal-Publishers
Release Date : 2010-04-22
Financial Statement Fraud Motives Methods Cases And Detection written by Khánh Nguyen and has been published by Universal-Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-22 with categories.
Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this project, the main purpose is to focus on the nature of financial statement fraud, and fraud schemes regarding to financial statements. The project also discusses common techniques used to detect financial statement frauds. Two cases of the fraudulent financial statements of Enron and WorldCom are analysed.
Financial Statement Fraud
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Author : Gerard M. Zack
language : en
Publisher: John Wiley & Sons
Release Date : 2012-11-28
Financial Statement Fraud written by Gerard M. Zack and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-28 with Business & Economics categories.
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.
Ethics Csr And Sustainability Ecsrs Education In The Middle East And North Africa Mena Region
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Author : Noha El-Bassiouny
language : en
Publisher: Routledge
Release Date : 2020-06-10
Ethics Csr And Sustainability Ecsrs Education In The Middle East And North Africa Mena Region written by Noha El-Bassiouny and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-10 with Business & Economics categories.
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.
Financial Statement Fraud
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Author : Zabihollah Rezaee
language : en
Publisher: John Wiley & Sons
Release Date : 2009-09-11
Financial Statement Fraud written by Zabihollah Rezaee and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-11 with Business & Economics categories.
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.
The Oxford Handbook Of White Collar Crime
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Author : Shanna Van Slyke
language : en
Publisher: Oxford University Press
Release Date : 2016
The Oxford Handbook Of White Collar Crime written by Shanna Van Slyke and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Law categories.
"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 it 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,. Uniting conceptual theories, empirical research, and ethnographic data, this Handbook provides the first unified analytic framework on white-collar crime." -- Inside cover
The Sage Encyclopedia Of Business Ethics And Society
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Author : Robert W. Kolb
language : en
Publisher: SAGE Publications
Release Date : 2018-03-27
The Sage Encyclopedia Of Business Ethics And Society written by Robert W. Kolb and has been published by SAGE Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-27 with Business & Economics categories.
Thoroughly revised, updated, and expanded, The SAGE Encyclopedia of Business Ethics and Society, Second Edition explores current topics, such as mass social media, cookies, and cyber-attacks, as well as traditional issues including accounting, discrimination, environmental concerns, and management. The new edition also includes an in-depth examination of current and recent ethical affairs, such as the dangerous work environments of off-shore factories for Western retailers, the negligence resulting in the 2010 BP oil spill, the gender wage gap, the minimum wage debate and increasing income disparity, and the unparalleled level of debt in the U.S. and other countries with the challenges it presents to many societies and the considerable impact on the ethics of intergenerational wealth transfers. Key Features Include: Seven volumes, available in both electronic and print formats, contain more than 1,200 signed entries by significant figures in the field Cross-references and suggestions for further readings to guide students to in-depth resources Thematic Reader′s Guide groups related entries by general topics Index allows for thorough browse-and-search capabilities in the electronic edition
Research Handbook On Corporate Crime And Financial Misdealing
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Author : Jennifer Arlen
language : en
Publisher: Edward Elgar Publishing
Release Date : 2018
Research Handbook On Corporate Crime And Financial Misdealing written by Jennifer Arlen and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
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.
White Collar Crime The Essentials
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Author : Brian K. Payne
language : en
Publisher: SAGE
Release Date : 2012-03-15
White Collar Crime The Essentials written by Brian K. Payne and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-15 with Social Science categories.
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.
White Collar Crime
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Author : Brian K. Payne
language : en
Publisher: SAGE Publications
Release Date : 2016-07-05
White Collar Crime written by Brian K. Payne and has been published by SAGE Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-05 with Social Science categories.
The thoroughly updated Second Edition of White Collar Crime: The Essentials continues to be a comprehensive, yet concise, resource addressing the most important topics students need to know about white-collar crime. Author Brian K. Payne provides a theoretical framework and context for students that 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 economic and technological systems, corporate crime, environmental crime, and more. This easy to read teaching tool is a valuable resource for any course that covers white-collar crime.