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Fraud Type And Auditor Litigation
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Book Synopsis Fraud Type and Auditor Litigation by : Sarah E. Bonner
Download or read book Fraud Type and Auditor Litigation written by Sarah E. Bonner and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines whether certain types of financial reporting fraud result in a higher likelihood of litigation against independent auditors. We expect that auditors are more likely to be judged responsible for failing to detect commonly occurring frauds or those that stem from fictitious transactions. We examine companies with SEC Accounting and Auditing Enforcement Releases and designate whether each fraud present in their financial statements is common and/or arises from fictitious transactions. We then examine whether these types of fraud are related to auditor litigation in analyses that control for various client, auditor and case characteristics. Our results provide some support for our two primary hypotheses-auditors are more likely to be sued when the financial statement frauds are of a common variety or when the frauds arise from fictitious transactions.
Book Synopsis An Investigation of Internal Control Related Frauds and Auditor Litigation by : Ifeoma Azuka Udeh
Download or read book An Investigation of Internal Control Related Frauds and Auditor Litigation written by Ifeoma Azuka Udeh and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Using 629 observations of U.S. publicly listed firms with internal control related frauds from 2000 to 2006; this study investigates the change in auditor litigations in the Post- Sarbanes Oxley, Section 404 period. To the extent the conditions of the internal control in place are inadequate or non-existent, the possibility of the occurrence of internal control related fraud heightens. Thus, the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner exposes auditors to litigation (Barra, 2010; Heninger, 2001; Caplan, 1999). This situation was prevalent in the recent notable corporate failures that resulted in auditors being named as potential defendants. The present research finding indicates during the Post-SOX 404 period, the probability of auditor litigation due to internal control fraud increases. However, no support was shown for further increases in the likelihood of auditor litigation when both types of fraud occur in the Post-SOX 404 period. These results suggest an increase in the enforcement of accountability by the SEC, and should motivate auditors towards reassessing their audit procedures. Furthermore, the results indicate the probability of auditor litigation due to internal control fraud decreases for accelerated filers, and similarly, the probability of auditor litigation decreases for firms with management voluntary disclosures reflecting effective internal control. The overall result of this study indicates the likelihood of auditors being litigated increased in the Post-SOX 404 period, and auditors are more likely to be litigated when both types of fraud occurs simultaneously. This result further supports the argument for meritorious claims and the procedural justice theory.
Book Synopsis The Effects of Frequent and Fictitious Frauds on Auditor Litigation by : Sarah E. Bonner
Download or read book The Effects of Frequent and Fictitious Frauds on Auditor Litigation written by Sarah E. Bonner and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines whether frequent and fictitious financial statement frauds increase the likelihood of litigation against independent auditors. We expect that auditors are more likely to be judged responsible for failing to detect frauds with these characteristics. We use companies with SEC Accounting and Auditing Enforcement Releases for our fraud sample, then designate whether the types of fraud present in their financial statements are frequent and fictitious. We examine whether these fraud characteristics are related to auditor litigation in analyses that control for various client, auditor, and case characteristics. Our results provide some support for our two primary hypotheses -- auditors are more likely to be sued when financial statement frauds are frequent and fictitious.
Book Synopsis Financial Fraud Prevention and Detection by : Michael R. Young
Download or read book Financial Fraud Prevention and Detection written by Michael R. Young and published by John Wiley & Sons. This book was released on 2013-10-07 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: Step-by-step guidance for board members and executives on preventing and detecting accounting fraud In the wake of highly publicized allegations of accounting irregularities and fraudulent financial reporting that are shaking up today's corporate community, Financial Fraud Prevention and Detection provides a step-by-step guide to how these crises can envelop a company and how to prevent them from happening in the first place. It is written for almost everyone involved: outside directors, audit committee members, senior executives, CFOs, CPAs, in-house lawyers, and outside law firms. Provides a blueprint for Fraud Prevention and Detection for corporate executives Presents step-by-step guidance to corporate boards and C-suite executives on managing the threat of accounting fraud Prepares directors and executives for the possibility of accounting irregularities Answers the question of how accounting fraud starts—and grows With solid strategies for prevention of accounting fraud as well as a process to follow when fraud has been discovered, Financial Fraud Prevention and Detection vividly explores the corporate environment that causes fraud, how it spreads, the kind of crises it can create for a company, and the best ways to deal with it.
Book Synopsis Fraud Auditing and Forensic Accounting by : Tommie W. Singleton
Download or read book Fraud Auditing and Forensic Accounting written by Tommie W. Singleton and published by John Wiley & Sons. This book was released on 2010-09-07 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: FRAUD AUDITING AND FORENSIC ACCOUNTING With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.
Book Synopsis Fraud Risk Assessment by : Leonard W. Vona
Download or read book Fraud Risk Assessment written by Leonard W. Vona and published by John Wiley & Sons. This book was released on 2012-06-29 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comprehensive framework for building an effective fraud prevention model, Fraud Risk Assessment: Building a Fraud Audit Program presents a readable overview for developing fraud audit procedures and building controls that successfully minimize fraud. An invaluable reference for auditors, fraud examiners, investigators, CFOs, controllers, corporate attorneys, and accountants, this book helps business leaders respond to the risk of asset misappropriation fraud and uncover fraud in core business systems.
Book Synopsis A Guide to Forensic Accounting Investigation by : Thomas W. Golden
Download or read book A Guide to Forensic Accounting Investigation written by Thomas W. Golden and published by John Wiley & Sons. This book was released on 2006-05-05 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes-Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud. Written by three of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, The Auditor's Guide to Forensic Accounting Investigation explores exactly what assurances auditors should provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances that the financial statements they rely upon for investment decisions are free of material error, including fraud. It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step approach to understanding that complexity. From basic techniques to intricate tests and technologies, The Auditor's Guide to Forensic Accounting Investigation is a rich, multifaceted, and fascinating answer to the need for wiser, savvier, better-trained financial statement and internal auditors who are thoroughly familiar with fraud detection techniques and the intricate, demanding work of forensic accounting specialists.
Download or read book Fraud 101 written by Howard Silverstone and published by John Wiley & Sons. This book was released on 2005-04-15 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley.
Book Synopsis Fraud Examination for Managers and Auditors by : Jack C. Robertson
Download or read book Fraud Examination for Managers and Auditors written by Jack C. Robertson and published by . This book was released on 2002 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Deterring Fraud by : W. Steve Albrecht
Download or read book Deterring Fraud written by W. Steve Albrecht and published by . This book was released on 1984 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Irregularities in Financial Statements by : Benny K. B. Kwok
Download or read book Accounting Irregularities in Financial Statements written by Benny K. B. Kwok and published by Gower Publishing, Ltd.. This book was released on 2005 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. This book provides an in-depth practical reference for those professionals who need to understand, prevent and combat against accounting irregularities in financial statements.
Book Synopsis Healthcare Fraud by : Rebecca S. Busch
Download or read book Healthcare Fraud written by Rebecca S. Busch and published by John Wiley & Sons. This book was released on 2012-05-01 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: An invaluable tool equipping healthcare professionals, auditors, and investigators to detect every kind of healthcare fraud According to private and public estimates, billions of dollars are lost per hour to healthcare waste, fraud, and abuse. A must-have reference for auditors, fraud investigators, and healthcare managers, Healthcare Fraud, Second Edition provides tips and techniques to help you spot—and prevent—the "red flags" of fraudulent activity within your organization. Eminently readable, it is your "go-to" resource, equipping you with the necessary skills to look for and deal with potential fraudulent situations. Includes new chapters on primary healthcare, secondary healthcare, information/data management and privacy, damages/risk management, and transparency Offers comprehensive guidance on auditing and fraud detection for healthcare providers and company healthcare plans Examines the necessary background that internal auditors should have when auditing healthcare activities Managing the risks in healthcare fraud requires an understanding of how the healthcare system works and where the key risk areas are. With health records now all being converted to electronic form, the key risk areas and audit process are changing. Read Healthcare Fraud, Second Edition and get the valuable guidance you need to help combat this critical problem.
Book Synopsis Accounting Irregularities and Financial Fraud by : Michael R. Young
Download or read book Accounting Irregularities and Financial Fraud written by Michael R. Young and published by Cch. This book was released on 2006-10-01 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Statement Misstatements, Auditor Litigation, and Subsequent Auditor Behavior by : Jaime Joy Schmidt
Download or read book Financial Statement Misstatements, Auditor Litigation, and Subsequent Auditor Behavior written by Jaime Joy Schmidt and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the occurrence and outcome of auditor litigation related to financial statement misstatements and the effect of auditor misstatement-based litigation on subsequent auditor behavior. The study is motivated by recent calls to limit auditor legal liability and the need to examine the ability of litigation to deter non-Generally Accepted Accounting Principles (GAAP) financial reporting. I find that misstatement severity is the primary driver of auditor litigation. Specifically, I find that auditor misstatement-based litigation is more likely when the misstatement is associated with fraud, a regulatory investigation, a larger stock price decline, and/or a greater number of accounting application [i.e. Financial Accounting Standards Board (FASB)/GAAP) failures. In addition, I find that auditor misstatement-based litigation is more likely to occur when the misstatement is associated with engagement fees that consist of a greater magnitude or a greater proportion of non-audit service fees. Further, I find that misstatement severity and the size of the plaintiffs? claims are the primary drivers of auditor settlements resulting from misstatement-based litigation. Specifically, I find that an auditor settlement resulting from misstatement-based litigation is more likely to occur when the misstatement is associated with fraud, a greater amount of alleged income or equity inflation over the class action time period, and/or a larger alleged percentage drop in share price over the class action time period. With respect to subsequent auditor behavior, I find evidence that auditor litigation results in more conservative subsequent auditor behavior across a litigated auditor?s office-wide client portfolio (that excludes the litigated client). Specifically, in the year following auditor litigation, I find evidence that litigation results in increased auditor constraint of client-reported positive and signed discretionary accruals, as well as longer audit report lags.
Download or read book Corporate Fraud written by John D. O'Gara and published by John Wiley & Sons. This book was released on 2004-05-10 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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!
Book Synopsis Fraud Risk Assessment by : Tommie W. Singleton
Download or read book Fraud Risk Assessment written by Tommie W. Singleton and published by John Wiley and Sons. This book was released on 2011-04-12 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting "Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!"—Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention "Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative." —Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University "Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike."—Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC
Book Synopsis Accounting Fraud by : Klaus Henselmann
Download or read book Accounting Fraud written by Klaus Henselmann and published by International Progress Organization. This book was released on 2010 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing light to the dark side of business The number of high-profile accounting scandals is increasing. Accounting fraud is a real threat to modern business. The damage may be devastating, both financially and reputationally. No company – big or small – is immune to risk. The need for fraud prevention is critical. In this casebook, with forty-four prominent examples drawn exclusively from real-world fraud cases, Klaus Henselmann and Stefan Hofmann provide comprehensive and crucial knowledge about the topic of accounting fraud: - Unparalleled insights on the scams used by corporate executives to perpetrate accounting fraud - In-depth coverage of the scandalous events at major corporations that have caused so much panic and trauma throughout the world - A thorough examination of the circumstances leading to these corporate governance fiascos and public relations disasters - ?Useful practice aids for fraud-fighters, including a schedule of early warning signs, an “ethics barometer”, and an inquiry guide for fraud interviews This book is an invaluable resource to senior executives, financial officers, board members, audit committee members, auditors, attorneys, investors and many others. A must-read for anyone who cares about compliance and corporate integrity!
