When Numbers Don’t Add Up
Accounting Fraud and Financial Technology
Language - English
Updated on Oct, 2022
About the Book
Book description
The author contextualized the phenomenon of accounting fraud using a framework he developed called “Corporate Governance Cosmos.” The book contains an extensive literature review including an evaluation of the seminal theory in this area, namely, the Fraud Triangle. There is a comprehensive exploration of the motivations for accounting fraud and a growing realization that Dark Triad (psychopathy, narcissism, and Machiavellianism) tendencies may explain why executives engage in accounting fraud. The author expands an established framework entitled Cooks Recipes Incentives Monitoring End results (C R I M E) by Rezaee (2005), to ‘’C R I M E L’’, where L is the “Learning” from 33 international case studies of accounting fraud.
Accountants, auditors, antifraud practitioners, and graduate students will find the case studies of accounting fraud particularly useful as it makes the phenomenon tangible and more understandable. The penultimate chapter is a study of the likely impact of financial technology on accounting fraud.
The author concludes by marshaling various insights including a brief discussion of ethics, forwarding his International Code of Ethics for Professional Accountants (IFAC) ‘‘Ethical Triangle’’, his vision for the future accountant, which he refers to as ‘’accounting engineers’’, and an ancient prescription for the curse of accounting fraud.
![When Numbers Don’t Add Up When Numbers Don’t Add Up](https://d3mxt5v3yxgcsr.cloudfront.net/courses/11028/course_11028_image.jpg)
eBook Preview
Author Details
![user profile image](/market/public/assets/newDesign/img/default-user-img.jpg)
Business Expert Press
Our students work
with the Best
![adobe logo](/market/public/assets/newDesign/img/adobe.png)
![adp logo](/market/public/assets/newDesign/img/adp.png)
![apple logo](/market/public/assets/newDesign/img/apple.png)
![armani logo](/market/public/assets/newDesign/img/armani.jpg)
![bosch logo](/market/public/assets/newDesign/img/bosch.png)
![capegemini logo](/market/public/assets/newDesign/img/capegemini.png)
![cisco logo](/market/public/assets/newDesign/img/cisco.png)
![hdfc bank logo](/market/public/assets/newDesign/img/hdfcbank.png)
![ibm logo](/market/public/assets/newDesign/img/ibm.png)
![intel logo](/market/public/assets/newDesign/img/intel.png)
![mastercard logo](/market/public/assets/newDesign/img/mastercard.png)
![netflix logo](/market/public/assets/newDesign/img/netflix.png)
![qualcomm logo](/market/public/assets/newDesign/img/qualcomm.png)
![samsung logo](/market/public/assets/newDesign/img/samsung.png)
![sony logo](/market/public/assets/newDesign/img/sony.png)
![unilever logo](/market/public/assets/newDesign/img/unilever.png)
![walmart logo](/market/public/assets/newDesign/img/walmart.png)
![adobe logo](/market/public/assets/newDesign/img/adobe.png)
![adp logo](/market/public/assets/newDesign/img/adp.png)
![apple logo](/market/public/assets/newDesign/img/apple.png)
![armani logo](/market/public/assets/newDesign/img/armani.jpg)
![bosch logo](/market/public/assets/newDesign/img/bosch.png)
![capegemini logo](/market/public/assets/newDesign/img/capegemini.png)
![cisco logo](/market/public/assets/newDesign/img/cisco.png)
![hdfcbank logo](/market/public/assets/newDesign/img/hdfcbank.png)
![ibm logo](/market/public/assets/newDesign/img/ibm.png)
![intel logo](/market/public/assets/newDesign/img/intel.png)
![mastercard logo](/market/public/assets/newDesign/img/mastercard.png)
![netflix logo](/market/public/assets/newDesign/img/netflix.png)
![qualcomm logo](/market/public/assets/newDesign/img/qualcomm.png)
![samsung logo](/market/public/assets/newDesign/img/samsung.png)
![sony logo](/market/public/assets/newDesign/img/sony.png)
![unilever logo](/market/public/assets/newDesign/img/unilever.png)
![walmart logo](/market/public/assets/newDesign/img/walmart.png)
Related eBooks
Annual Membership
Become a valued member of Tutorials Point and enjoy unlimited access to our vast library of top-rated Video Courses
Subscribe now![Annual Membership Annual Membership](/market/public/assets/newDesign/img/membership-large-small.jpg)
Online Certifications
Master prominent technologies at full length and become a valued certified professional.
Explore Now![Online Certifications Online Certifications](/market/public/assets/newDesign/img/traning-for-a-team.png)