This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
Most frauds perpetrated by senior managers take longer to uncover than those by other occupational groups and they steal more. This is a serious problem world-wide. Currently the Red Flag approach is used by auditors to prevent and uncover fraud and in some countries it is statutory. However, the existing approach does not catch managerial fraudsters quickly or very often. In Managerial Fraud, Dr Terry Sheridan reports the findings of her study of fraudulent executives. Her work illuminates the particular methods fraudsters employ to appear more authentic than the average person and reveals two types of executive fraudster with very different behaviours. All this helps to explain why the current Red Flag approach fails to identify potential fraudsters and instead tends to focus on Red Flag executives who are negative characters, but non-fraudulent and accounts for the problem auditors face, who see Red Flag indicators and are obliged to conduct further audits, yet find nothing of substance. During the author’s research, the innocent colleagues who worked closely with fraudulent managers have for the first time been interviewed about their experiences and had their impressions analysed, leading to the development of an innovative typology of fraudulent executives based on Impression Management Theory. Better understanding of what Dr Sheridan has uncovered might result in organisations being able to reduce their exposure to fraud perpetrated by their own senior management.
Management research is criticised for poor research practices and not addressing important problems. Tourish proposes fundamental changes to rescue it from crisis. A must read for management and organisation scholars, practising managers, university administrators and policy makers within higher education.
Real-world help for companies combating fraud – from major management fraud to fraudulent financial reporting From the author’s more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business. A must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of: The most common and damaging types of fraud in today’s business environment The many facets of fraud, including management fraud, corporate governance, and top-level forensics issues, as well as financial statement fraud and the interconnected nature of each Corruption: bribery, including contracting, subcontracting, and leasing; and outsourcing Misappropriation: vendor billings, skimming, and diverted receipts Fraud for the organization: money laundering, price fixing, and fraud in the international arena Order your copy today!
Behavioral decision research provides many important insights into managerial behavior. From negotiation to investment decisions, the authors weave behavioral decision research into the organizational realm by examining judgment in a variety of managerial contexts. Embedded with the latest research and theories, Managerial Decision Making 8th Edition gives students the opportunity to understand their own decision-making tendencies, learn strategies for overcoming cognitive biases, and become better decision makers.
Many people are confused by mixed messages from their managers. About 85% of the pool of managers are malevolent, who do not care about the organisation and use the structure for their own needs of power and control. We know what a good manager looks like, but in complex social interactions within organisations this can be confused with the manipulations of the malevolent managers, from CEO to the lowest grade supervisor. The Respectful Manager: The Guide to Successful Management is about the application of the Executive Impression Management type of the Respectful Manager, derived from new ground-breaking research regarding fraudster managers. It explains clearly and precisely what a good manager looks like and behaves like with their co-workers. In this book, the foundations are laid to understand and recognise a Respectful Manager. This is critical for management training purposes and for managerial recruitment and promotion procedures. For those looking at increasing profitability, increasing competitive edge, and engaging their workforce in fulfilling work, the Respectful Manager is the key. This book is a must read for those who aspire to management roles, including senior management, as a guide to the very best practice in the field.
This textbook provides both the theoretical and concrete foundations needed to fully develop, implement, and manage a Food Fraud Prevention Strategy. The scope of focus includes all types of fraud (from adulterant-substances to stolen goods to counterfeits) and all types of products (from ingredients through to finished goods at retail). There are now broad, harmonized, and thorough regulatory and standard certification requirements for the food manufacturers, suppliers, and retailers. These requirements create a need for a more focused and systematic approach to understanding the root cause, conducting vulnerability assessments, and organizing and implementing a Food Fraud Prevention Strategy. A major step in the harmonizing and sharing of best practices was the 2018 industry-wide standards and certification requirements in the Global Food Safety Initiative (GFSI) endorsed Food Safety Management Systems (e.g., BRC, FSSC, IFS, & SQF). Addressing food fraud is now NOT optional – requirements include implementing a Food Fraud Vulnerability Assessment and a Food Fraud Prevention Strategy for all types of fraud and for all products. The overall prevention strategy presented in this book begins with the basic requirements and expands through the criminology root cause analysis to the final resource-allocation decision-making based on the COSO principle of Enterprise Risk Management/ ERM. The focus on the root cause expands from detection and catching bad guys to the application of foundational criminology concepts that reduce the overall vulnerability. The concepts are integrated into a fully integrated and inter-connected management system that utilizes the Food Fraud Prevention Cycle (FFPC) that starts with a pre-filter or Food Fraud Initial Screening (FFIS). This is a comprehensive and all-encompassing textbook that takes an interdisciplinary approach to the most basic and most challenging questions of how to start, what to do, how much is enough, and how to measure success.
Examines how whole organisations behave when fraud and corruption occur, exploring the interactions between perpetrators, victims and bystanders. Provides insights on training and motivating employees to reduce the occurrence and threat of fraud. Includes reference to real life cases.
A Comprehensive "C-Level" Guide to Preventing and Responding to Fraud and Misconduct Maintaining and enhancing the integrity of an organization in a global, regulated, and digital environment has become an increasingly complex and difficult challenge for business leaders. Despite major legislative and regulatory reforms over the past decade, the headlines are replete with instances of corporate misdeeds. Indeed, nearly two-thirds of executives surveyed by KPMG reported that fraud and misconduct were significant risks in their industries, and a third of these executives expected fraud or misconduct to rise in their organizations within the year. Managing the Risk of Fraud and Misconduct is an A-to-Z guidebook for business leaders who are looking for an integrated and comprehensive approach for cutting through the complexities in today’s environment. This solution driven book provides insights from top experts who walk you through proven approaches to customize a strategy for preventing, detecting, and responding to fraud and corruption by building a culture of ethics and integrity. Managing the Risk of Fraud and Misconduct will help business leaders to stay a step ahead of tomorrow’s demands by providing guidance on how to: Assess your organization’s vulnerability to fraud and misconduct, and design and implement controls to prevent, detect, and respond to these occurrences Address increased regulatory enforcement and enhanced scrutiny Preserve and create value from corporate governance and compliance programs Use technology and data analytics to mitigate fraud and misconduct risks Evaluate the ongoing effectiveness of your compliance program
With a state-of-the-art perspective on corporate board decision-making that encourages thinking outside the box, this cutting-edge Research Handbook provides fresh insights on the meaning, value, contribution, quality and purpose of the decision-making of those charged with corporate governance.
