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Holding accountants accountable : how professional standards can lead to personal liability /
"The author details his incredible journey as a forensic accountant and how he faced death threats, retaliation and family hardships during various fraud investigations. He was tested on numerous occasions but never deviated from professional standards. Over the years, he has collected countles...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc.,
[2020]
|
| Colección: | Wiley corporate F & A series.
|
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1113340500 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 190808s2020 njua o 001 0 eng | ||
| 010 | |a 2019025701 | ||
| 040 | |a DLC |b eng |e rda |c DLC |d OCLCO |d OCLCF |d YDX |d EBLCP |d YDX |d N$T |d OCLCQ |d UBY |d TEFOD |d OCLCO |d K6U |d OCLCQ |d OCLCO |d DXU |d OCLCL | ||
| 020 | |a 9781119597704 |q electronic book | ||
| 020 | |a 1119597706 |q electronic book | ||
| 020 | |a 1119597714 |q electronic book | ||
| 020 | |a 9781119597711 |q (electronic bk.) | ||
| 020 | |z 9781119597698 |q hardcover | ||
| 029 | 1 | |a AU@ |b 000065966278 | |
| 035 | |a (OCoLC)1113340500 | ||
| 037 | |a 0B23B0B0-6AFE-43C8-817A-A1F591D04307 |b OverDrive, Inc. |n http://www.overdrive.com | ||
| 042 | |a pcc | ||
| 050 | 0 | 4 | |a HF5625.15 |b .M38 2020 |
| 082 | 0 | 0 | |a 657.02/18 |2 23 |
| 084 | |a 336.97 |2 njb/09 | ||
| 084 | |a 657.02/18 |2 njb/09 | ||
| 049 | |a UAMI | ||
| 100 | 1 | |a Matthews, Jeffrey G., |d 1973- |e author. | |
| 245 | 1 | 0 | |a Holding accountants accountable : |b how professional standards can lead to personal liability / |c Jeffrey G. Matthews. |
| 264 | 1 | |a Hoboken, New Jersey : |b John Wiley & Sons, Inc., |c [2020] | |
| 300 | |a 1 online resource (xxviii, 212 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Wiley corporate F & A series | |
| 500 | |a Includes index. | ||
| 520 | |a "The author details his incredible journey as a forensic accountant and how he faced death threats, retaliation and family hardships during various fraud investigations. He was tested on numerous occasions but never deviated from professional standards. Over the years, he has collected countless stories representative of the common tendencies that hinder practitioner's ability to detect, deter, and prevent fraud and misconduct, many of which could violate professional standards. In this book he details FRAUD and how accountants can avoid being caught in unethical practices: F -- Forgetting the Present: Many practitioners feel it could never happen to them or to their clients. However, one needs only to grab today's newspaper to address this fallacy. Professionals must stay on top of emerging trends to identify new areas of weakness, or they could find themselves on the front page. R - Relying on Others: Oftentimes, practitioners face time and budget constraints, which require delegation to lower level staff. A work environment that is not conducive to collaboration, relies on inexperienced staff, and combined with an over-extended supervisor with limited time (or budget) can lead to a disaster A -- Accepting Not Testing: Practitioners must maintain a healthy dose of skepticism in discharging their duties. Having a habit of Accepting not Testing can put an examiner in a crosshairs of agencies that will certainly do more than just test. U- Underestimating the Effort and Qualifications: Many practitioners are presented with assignments that have little time, budget or direction. Sometimes, practitioners fight to "win" those very assignments and shortcuts to the finish can ensue. Another iteration is within Firms espousing an "eat what you kill" environment which can push examiners to accept engagements they are not fully qualified to perform. D -- Determining the Outcome Prior to Performing the Assignment. Accountants have all heard this hundreds of times; "This is a relationship business." But they have also heard horror stories that begin with "Well, I knew this guy...." Or "I had these friends and....." This is another area ripe for abuse, in that examiners can become close to their clients and establish biases. Sometimes, the examiner may not realize there is a bias at all. Overlooking a situation, in while looking forward to the holiday party invite or the honey baked ham gift basket can lead an examiner to look for a new career"-- |c Provided by publisher. | ||
| 505 | 8 | |a Management and Internal AuditSummary; Recommendations; Chapter 5 D -- Determining the Outcome Before the Work; Introduction; Objectivity; Objectivity in Investigations -- Predication; Objectivity in Other Areas; Due Professional Care and Skepticism; The Risk of Bias; Summary; Recommendations; 6 Overcoming Barriers to Reporting Fraud and Misconduct; Introduction; Barriers; Emotional Challenges; Fear of Consequences; Indifference, Lack of Awareness, or Simple Exhaustion; Summary; Recommendations; About the Author; Acknowledgments; Index; EULA | |
| 588 | |a Description based on online resource; title from digital title page (viewed on December 03, 2019). | ||
| 590 | |a O'Reilly |b O'Reilly Online Learning: Academic/Public Library Edition | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Accountants |x Professional ethics. | |
| 650 | 0 | |a Accounting |x Standards. | |
| 650 | 6 | |a Comptables |x Déontologie. | |
| 650 | 6 | |a Comptabilité |x Normes. | |
| 650 | 7 | |a Accountants |x Professional ethics |2 fast | |
| 650 | 7 | |a Accounting |x Standards |2 fast | |
| 758 | |i has work: |a Holding accountants accountable (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFYP7Qg9yGrk3wJyJV49wy |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Matthews, Jeffrey G., 1973- |t Holding accountants accountable |d Hoboken : Wiley, 2019. |z 9781119597698 |w (DLC) 2019025700 |
| 830 | 0 | |a Wiley corporate F & A series. | |
| 856 | 4 | 0 | |u https://learning.oreilly.com/library/view/~/9781119597698/?ar |z Texto completo |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=5977176 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL5977176 | ||
| 938 | |a YBP Library Services |b YANK |n 16537024 | ||
| 938 | |a YBP Library Services |b YANK |n 300948311 | ||
| 938 | |a EBSCOhost |b EBSC |n 2294388 | ||
| 994 | |a 92 |b IZTAP | ||