Why Do Firms Hide Customer Identities An Accounting Manipulation Explanation
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Why Do Firms Hide Customer Identities An Accounting Manipulation Explanation
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Author : Chenchen Li
language : en
Publisher:
Release Date : 2021
Why Do Firms Hide Customer Identities An Accounting Manipulation Explanation written by Chenchen Li and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Accounts receivable categories.
Prior studies document that firms withhold about 40% of customer identities and attribute this practice to proprietary cost concerns. In this study, I propose a new economic reason for firms’ concealment of customer identities. I argue that when firms manipulate accounts related to customers, namely revenues and accounts receivable, they have incentives to conceal customer identities to reduce the likelihood of detection. Consistent with this argument, I find in a differencein-differences analysis that firms engaging in fraud related to revenues and accounts receivable reduce the disclosure of customer identities by 26% during the fraudulent years, relative to firms engaging in other types of fraud. The effect is more pronounced when managers have personal gains from the fraud, when firms have stronger relationships with their customers, and when firms face greater external monitoring from analysts and institutional investors. I also find that fraud detection risk is lower for firms that conceal customer identities than for firms that do not, consistent with the benefit of hiding customer identities.
Preventing Identity Crime Identity Theft And Identity Fraud
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Author : Syed R. Ahmed
language : en
Publisher: BRILL
Release Date : 2020-04-14
Preventing Identity Crime Identity Theft And Identity Fraud written by Syed R. Ahmed and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-14 with Law categories.
This book conducts a comprehensive study of identity crime, which encompasses both identity theft and identity fraud, and tackles head-on the various facets of what is needed to deal with one of the fastest growing crimes around the world.
Fraud Data Analytics Methodology
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Author : Leonard W. Vona
language : en
Publisher: John Wiley & Sons
Release Date : 2017-01-04
Fraud Data Analytics Methodology written by Leonard W. Vona 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 2017-01-04 with Business & Economics categories.
Uncover hidden fraud and red flags using efficient data analytics Fraud Data Analytics Methodology addresses the need for clear, reliable fraud detection with a solid framework for a robust data analytic plan. By combining fraud risk assessment and fraud data analytics, you'll be able to better identify and respond to the risk of fraud in your audits. Proven techniques help you identify signs of fraud hidden deep within company databases, and strategic guidance demonstrates how to build data interrogation search routines into your fraud risk assessment to locate red flags and fraudulent transactions. These methodologies require no advanced software skills, and are easily implemented and integrated into any existing audit program. Professional standards now require all audits to include data analytics, and this informative guide shows you how to leverage this critical tool for recognizing fraud in today's core business systems. Fraud cannot be detected through audit unless the sample contains a fraudulent transaction. This book explores methodologies that allow you to locate transactions that should undergo audit testing. Locate hidden signs of fraud Build a holistic fraud data analytic plan Identify red flags that lead to fraudulent transactions Build efficient data interrogation into your audit plan Incorporating data analytics into your audit program is not about reinventing the wheel. A good auditor must make use of every tool available, and recent advances in analytics have made it accessible to everyone, at any level of IT proficiency. When the old methods are no longer sufficient, new tools are often the boost that brings exceptional results. Fraud Data Analytics Methodology gets you up to speed, with a brand new tool box for fraud detection.
Accounting Ethics Crisis In Accounting Ethics
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Author : J. Edward Ketz
language : en
Publisher: Taylor & Francis
Release Date : 2006
Accounting Ethics Crisis In Accounting Ethics written by J. Edward Ketz and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
Forensic Accounting And Fraud Examination
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Author : Mary-Jo Kranacher
language : en
Publisher: John Wiley & Sons
Release Date : 2023-12-19
Forensic Accounting And Fraud Examination written by Mary-Jo Kranacher 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 2023-12-19 with Business & Economics categories.
The gold standard in textbooks on forensic accounting, fraud detection, and deterrence In the newly revised third edition of Forensic Accounting and Fraud Examination, a team of renowned educators provides students and professionals alike with a comprehensive introduction to forensic accounting, fraud detection, and deterrence. Adhering to the model curriculum for education in fraud and forensic accounting funded by the US National Institute of Justice, this leading textbook offers real-world practicality supported by effective learning pedagogies and engaging case studies that bring technical concepts to life. Covering every key step of the investigative process, Forensic Accounting and Fraud Examination contains 32 integrated IDEA and Tableau software cases that introduce students to the practical tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements. Numerous case summaries, “The Fraudster’s Perspective” boxes, and detailed discussions of a wide range of accounting issues provide students and practitioners with the tools they’ll need to successfully investigate, prosecute, research, and resolve forensic accounting issues and financial fraud. The perfect resource for students of forensic accounting and fraud examination, as well as practitioners in the field, Forensic Accounting and Fraud Examination, Third Edition, will also prove invaluable for academics and researchers with an interest in the subject.
The Routledge Handbook Of Accounting Ethics
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Author : Eileen Z. Taylor
language : en
Publisher: Routledge
Release Date : 2020-12-29
The Routledge Handbook Of Accounting Ethics written by Eileen Z. Taylor and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-29 with Business & Economics categories.
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Data Personified
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Author : Larry Benson
language : en
Publisher: Archway Publishing
Release Date : 2018-09-11
Data Personified written by Larry Benson and has been published by Archway Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-11 with Business & Economics categories.
From the authors who brought you WTF: Wheres the Fraud? comes Data Personified, an in-depth and current look at the evolution of fraudulent tactics. With a focus on business identity theft and document fraud, Data Personified unwraps the complicated issues of identity theft and data breacheswithout boring readers to death. Documents are the building blocks of identities, and how those identities interact proves just how malleable they are. Businesses have identities too, and are just as vulnerable as individuals. From ordering celebrity birth certificates to analyzing fraudulent fraud statistics, Larry and Alana Benson explore new crimes, and explain why they matter to anyone with a Social Security number. With a different data breach every week, and identity theft a click away, Data Personified could not be more timely.
Wtf Where S The Fraud
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Author : Larry Benson
language : en
Publisher: Archway Publishing
Release Date : 2015-12-27
Wtf Where S The Fraud written by Larry Benson and has been published by Archway Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-27 with Business & Economics categories.
WTF? Where’s the Fraud?--How to Unmask and Stop Identity Fraud’s Drain on Our Government reveals the true epidemic facing our nation, the profiles of its perpetrators, and the devastating cost of this multi-billion dollar industry. Larry Benson and Andy Bucholz marshal their experiences at LexisNexis Risk Solutions as researchers and developers of solutions for identity theft and fraud. WTF? Where’s the Fraud? explains identity fraud and answers the questions, “Why should I care?” and “How much does it cost us?” It reveals the information gold mine that perpetrators already know about and take advantage of. It sheds light on the growing insecurity of the government’s benefits administration, and points to the emerging problems of fraud in health care. This book gives both government and citizen alike a leg-up against an unwieldy and adaptive enemy. In a time when social media pervades popular culture, and ubiquitous devices provide easy access to personal information, identity fraud has emerged as a national epidemic.
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.
Managing Cyber Risk In The Financial Sector
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Author : Ruth Taplin
language : en
Publisher: Routledge
Release Date : 2016-01-22
Managing Cyber Risk In The Financial Sector written by Ruth Taplin and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-22 with Computers categories.
Cyber risk has become increasingly reported as a major problem for financial sector businesses. It takes many forms including fraud for purely monetary gain, hacking by people hostile to a company causing business interruption or damage to reputation, theft by criminals or malicious individuals of the very large amounts of customer information (“big data”) held by many companies, misuse including accidental misuse or lack of use of such data, loss of key intellectual property, and the theft of health and medical data which can have a profound effect on the insurance sector. This book assesses the major cyber risks to businesses and discusses how they can be managed and the risks reduced. It includes case studies of the situation in different financial sectors and countries in relation to East Asia, Europe and the United States. It takes an interdisciplinary approach assessing cyber risks and management solutions from an economic, management risk, legal, security intelligence, insurance, banking and cultural perspective.