Holding Accountants Accountable
Holding Accountants Accountable

Author: Jeffrey G. Matthews

Publisher: John Wiley & Sons

Published: 2019-11-11

Total Pages: 206

ISBN-13: 1119597706

DOWNLOAD EBOOK

An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. Fraud helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards. Author Jeffrey Matthews combines real-world techniques and practical advice with personal insights from his experience as a forensic accountant. Detailing how he faced death threats, retaliation, and family hardships during actual fraud investigations, the author shares how despite serious challenges, he never deviated from professional standards. The author demonstrates how accountants can avoid being caught in unethical practices and examines the common tendencies that hinder the ability to detect, deter, and prevent fraud and misconduct. This fascinating, highly-relevant book will help practitioners: Recognize current and emerging trends to identify new areas of weakness Address time and budget constraints with effective delegation and supervision of lower-level staff Maintain a healthy dose of skepticism by ‘testing not accepting’ Understand the effort and expertise required to perform an investigation before accepting engagements Avoid establishing biases and pre-determining outcomes before accepting assignments A full-featured resource, complete with PowerPoint slides and a test bank, Fraud is invaluable for auditors, accountants, and other certified fraud examiners.

Holding Accountants Accountable
Holding Accountants Accountable

Author: Jeffrey G. Matthews

Publisher: John Wiley & Sons

Published: 2019-11-12

Total Pages: 242

ISBN-13: 1119597692

DOWNLOAD EBOOK

An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. Fraud helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards. Author Jeffrey Matthews combines real-world techniques and practical advice with personal insights from his experience as a forensic accountant. Detailing how he faced death threats, retaliation, and family hardships during actual fraud investigations, the author shares how despite serious challenges, he never deviated from professional standards. The author demonstrates how accountants can avoid being caught in unethical practices and examines the common tendencies that hinder the ability to detect, deter, and prevent fraud and misconduct. This fascinating, highly-relevant book will help practitioners: Recognize current and emerging trends to identify new areas of weakness Address time and budget constraints with effective delegation and supervision of lower-level staff Maintain a healthy dose of skepticism by ‘testing not accepting’ Understand the effort and expertise required to perform an investigation before accepting engagements Avoid establishing biases and pre-determining outcomes before accepting assignments A full-featured resource, complete with PowerPoint slides and a test bank, Fraud is invaluable for auditors, accountants, and other certified fraud examiners.

Accounting for the Public Interest
Accounting for the Public Interest

Author: Steven Mintz

Publisher: Springer Science & Business Media

Published: 2013-10-04

Total Pages: 284

ISBN-13: 9400770820

DOWNLOAD EBOOK

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.

Organizing Transnational Accountability
Organizing Transnational Accountability

Author: Christina Garsten

Publisher: Edward Elgar Publishing

Published: 2008-01-01

Total Pages: 293

ISBN-13: 1848442726

DOWNLOAD EBOOK

In the expanding academic literature on accountability, there remains significant ambiguity about the scope and content of this concept. Boström and Garsten have performed an invaluable service to scholars by providing a fresh focus on how accountability is actually organized in practice. Their intelligently edited collection pulls together a range of disciplinary perspectives on the new organizational settings and instruments engaged with accountability norms. This volume is an excellent contribution both to organizational theory and wider research on transnational governance. Michael Mason, London School of Economics and Political Science, UK This book adds a multi-disciplinary organizational perspective to the theoretical analysis of political accountability and argues for a broadening of the conventional understanding of the concepts of responsibility and accountability. There is increasing pressure for accountability, driven by such factors as the globalization of markets, media reports of corporate misconduct, environmental destruction and the violation of human rights. In response, this book focuses on the development of accountability tools and techniques as well as on the organizational arrangements and political struggles behind such endeavours. This unique study theorizes the emerging accountability and corporate social responsibility movement at the transnational level. It focuses on an increasingly recognized aspect of transnational organizational life, which is often mentioned in recent literature, yet sparsely analysed. Organizing Transnational Accountability will be an important and invaluable read for researchers, policymakers and students of social anthropology, sociology, organization theory, political science and critical accounting at graduate levels and above.

Handbook of Accounting, Accountability and Governance
Handbook of Accounting, Accountability and Governance

Author: Garry Carnegie

Publisher: Edward Elgar Publishing

Published: 2023-09-07

Total Pages: 0

ISBN-13: 9781800886537

DOWNLOAD EBOOK

This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. The health of organizations, both financial and moral, and the success and stability of share markets and other markets is premised on relevant and reliable accounting information, proper accountability, and good governance. Chapters address a diverse range of organizations and settings and investigate new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance. Effective accounting, accountability and governance are seen as requiring not just technical practices but also social and moral practices. Emphasizing their interconnectedness is necessary to achieve better outcomes for organizations, society and the planet. This expansive Handbook will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business. It will also be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge.

Accountable Accountants
Accountable Accountants

Author: Ross D. Fuerman

Publisher:

Published: 2002

Total Pages: 26

ISBN-13:

DOWNLOAD EBOOK

Unaccountable Accounting, along with the many books, articles, speeches and testimony of Abraham J. Briloff, have raised our consciousness concerning the problems of accounting and auditing. We need, in the wake of the Enron Corporation/Arthur Andersen LLP debacle, to meaningfully respond by making the public accounting firms that audit publicly held corporations accountable. This paper begins the process of making them more accountable to boards of directors, audit committees, and long term shareholders, by developing an empirical measurement of quot;auditor riskquot.

The Complete CFO Handbook
The Complete CFO Handbook

Author: Frank J. Fabozzi

Publisher: John Wiley & Sons

Published: 2007-11-02

Total Pages: 868

ISBN-13: 0470099267

DOWNLOAD EBOOK

This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Equips experienced cost accountants with a reference tool and students with a thorough textbook. Provides numerous examples, succinct language, chapter review, glossary, and appendices. Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.