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Relationship Between Various Corporate Governance Aspects And Financial Reporting Fraud
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Book Synopsis Relationship Between Various Corporate Governance Aspects and Financial Reporting Fraud by : Roger Asmar
Download or read book Relationship Between Various Corporate Governance Aspects and Financial Reporting Fraud written by Roger Asmar and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines if a relationship exists between various corporate governance aspects and fraudulent financial reporting. The increasing number of corporations that faced fraudulent financial reporting in the past years led to implement new rules and regulations in the corporate governance aspects to prevent such acts. It was discovered that high management officers were the main persons involved in the occurrence of fraudulent financial reporting. The causes were related to deficiencies in the supervision bodies of the company who were engaged in monitoring the management's actions. Many past researches were used to provide an understanding of the corporate governance aspects integrated in this study and offer support to 14 hypothesizes posed. Corporate governance aspects were divided into four groups being the audit committee functionality, board of directors' composition, ownership structure and external auditor functions. This research used the matched pair design to identify if there are significant differences in the corporate governance aspects between fraud and non-fraud companies. A sample of twenty fraud companies was selected relying on the fraud cases identified by the U.S. law courtrooms, along with a sample of twenty non-fraud companies matched with the fraud cases on the basis of their assets size. The Results of statistical paired tests and logistic regression equation find that a significant relation exists between many corporate governance aspects and fraudulent financial reporting. In particularly, this study finds the existence of a negative relationship between audit committee members" financial literacy, nominating committee size, and external auditor tenure length and fraudulent financial reporting. Whereas, The CEO/Chairman duality and the percentage of beneficial ownership are positively related to fraudulent financial reporting.
Book Synopsis Report of the Committee on the Financial Aspects of Corporate Governance by : Committee on the Financial Aspects of Corporate Governance
Download or read book Report of the Committee on the Financial Aspects of Corporate Governance written by Committee on the Financial Aspects of Corporate Governance and published by . This book was released on 1992 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Statement Fraud Defined by : Zabihollah Rezaee
Download or read book Financial Statement Fraud Defined written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2011-03-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Financial Statement Fraud: Prevention and Detection, Second Edition is a valuable reference guide for fraud examiners, audit committees, management, and regulators; and for one other important cog in this wheel: the investors who stand to lose everything." —Joseph Wells, founder and Chairman, Association of Certified Fraud Examiners Exceptionally well researched and fully revised, Financial Statement Fraud, Second Edition provides thorough coverage of the nature and extent of financial reporting fraud. Authors and accounting experts Zabihollah Rezaee and Richard Riley describe the most successful methods for preventing, detecting, and controlling incidents of financial reporting fraud and offer reliable guidance from standard-setting organizations such as the PCAOB, AICPA, and the SEC. Real-life case studies of companies guilty of such fraud—and a discussion of the consequences—help illustrate important concepts. Thoroughly updated for today's marketplace, Financial Statement Fraud, Second Edition contains sample reports, examples, and documents that promote a realistic understanding of financial statement fraud and the investigation of fraudulent financial reporting allegations centered on the elements of fraud: the act, the concealment, and the conversion or benefit to the perpetrator. Whether you are a manager, board of director, executive, or auditor, the Second Edition updates you on all the important issues regarding financial statement fraud, including: Auditing standards issued by the PCAOB, technological advances, and globalization SOX- and SEC-related implementation rules The movement toward IFRS and IAAS and the use of the XBRL reporting platform The trend toward reducing the complexity of the financial reporting process Corporate governance reforms in the post-SOX era Antifraud policies, practices, and education for all players in the financial reporting process With practical tools and techniques for carrying out antifraud responsibilities, Financial Statement Fraud, Second Edition is the only resource you will need to identify early warning signs of financial misconduct and a reliable, practical guide to preventing it.
Book Synopsis Internal and External Aspects of Corporate Governance by : Ahmed Naciri
Download or read book Internal and External Aspects of Corporate Governance written by Ahmed Naciri and published by Routledge. This book was released on 2009-10-16 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: An effective system of corporate governance has both internal and external aspects that have to be sufficiently responsive if governance is to succeed. In this book, Ahmed Naciri examines these two core aspects or the latest buzzword in business and management theory. Internal aspects include ownership structure, the board of directors and committees, internal control, risk management, transparency and financial reporting. External aspects can either be market-oriented, or can take the form of credit ranking, and/or social requirements. Due to the original orientation of the Sarbanes/Oxley Law, concentrating solely on financial disclosure and given its decisive and tremendous influence on all other similar corporate governance legislations all over the world, most writings on corporate governance have dealt with solely internal corporate governance mechanisms. This book aim is to fill up the gap by using a systemic approach and giving a global picture of the corporate governance theoretical foundations, mainly by putting the emphasis on its double dimension: internal and external.
Book Synopsis The Relation Between Corporate Governance Strength and Fraudulent Financial Reporting by : Deborah S. Archambeault
Download or read book The Relation Between Corporate Governance Strength and Fraudulent Financial Reporting written by Deborah S. Archambeault and published by . This book was released on 2000 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance: Financial Times Briefing by : Brian Finch
Download or read book Corporate Governance: Financial Times Briefing written by Brian Finch and published by Pearson UK. This book was released on 2012-10-12 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good corporate governance practices are a crucial part of any successful business. Financial Times Briefing: Corporate Governance is a practical and accessible guide to everything you need to know about corporate governance: the key legal and regulatory points, current developments, discussion of the significant factors and an exploration of the link between corporate governance and business effectiveness.Whether you’re a non-executive director, CEO, shareholder or auditor, the unique structure of this book will ensure that you get the targeted advice you need.
Book Synopsis Cases in Corporate Governance by : Robert Wearing
Download or read book Cases in Corporate Governance written by Robert Wearing and published by SAGE. This book was released on 2005-05-24 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: With in-depth analysis of nine different cases, several of which have influenced the codes and regulations of corporate behaviour in the UK and America, this book explores the relationship between governance practice and theory.
Book Synopsis Executive Roadmap to Fraud Prevention and Internal Control by : Martin T. Biegelman
Download or read book Executive Roadmap to Fraud Prevention and Internal Control written by Martin T. Biegelman and published by John Wiley & Sons. This book was released on 2012-04-10 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: How-to, authoritative guidance for creating a best-in-class fraud prevention and compliance program in any organization Now in a Second Edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance and compliance. It covers best practices for establishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; importance of strong internal controls; major compliance and corporate governance initiatives and milestones since 1985; and more. Complete coverage includes implementation guidance for a robust fraud prevention and compliance program, including sample policies, best practice examples, and a 14-point management antifraud program. Covers fraud risk assessment and prevention guidance Looks at global risk issues, including the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act Examines amendments to the Federal Sentencing Guidelines for Organizational Crime Discusses Dodd-Frank Whistleblower Provisions Explores enterprise risk management key program elements Offers coverage of how fraud and compliance failures contributed to the financial crisis Includes enhanced principles for fraud data mining Presents new cases, checklists and real-world examples, expanded international coverage, and the latest technological tools Shows executives and managers what their responsibilities are regarding fraud prevention, internal controls, and compliance Provides an instructor's website, including a test bank Other titles by Biegelman: Building a World-Class Compliance Program and Foreign Corrupt Practices Act Compliance Guidebook Completely revised and updated, Executive Roadmap to Fraud Prevention and Internal Control, Second Edition is every manager's best resource for understanding all the complex issues and responsibilities associated with fraud and compliance. Praise for Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance "Martin Biegelman and Joel Bartow convert their lifelong experiences and unparalleled knowledge into a concise, well-written book. They provide the essential tools to take aspirational goals for fraud prevention and compliance and build them into concrete and effective programs." —From the Foreword by Bradley J. Bondi, Partner, Caldwater, Wickersham & Taft LLP "Executive Roadmap touches all the bases on corporate fraud. The authors – both experienced fraud investigators and federal law enforcement agents – lay out the history and major milestones of corporate fraud, and discuss with precision the key issues facing today’s executives and compliance leaders. The book provides a valuable overview for business leaders looking to develop and implement effective compliance programs and instill a culture of integrity in order to help their organizations defeat the challenges posed by today's sophisticated fraudsters." —Jeffrey Eglash, Senior Counsel, Litigation & Legal Policy, GE "Biegelman and Bartow provide great insight into not just how fraud occurs inside of companies, but why. Preventing fraud requires a solid understanding of both, making this book a must read for any executive who is serious about creating the compliance mechanisms and the corporate culture needed for effective fraud prevention." —Aaron G. Murphy, Partner, Latham & Watkins LLP "Business leaders would be wise to follow the recommendations in this book. Fraud prevention is more than just creating a set of policies. As the subtitle indicates, it is essential to create a culture of compliance. Empty words accomplish nothing. The authors, both experienced fraud examiners, have spent decades investigating fraud, as well as developing strategies to prevent it. This book is an essential tool in creating an anti-fraud environment in any company." —James D. Ratley, CFE, President & CEO, Association of Certified Fraud Examiners "Biegelman and Bartow's Executive Roadmap to Fraud Prevention and Internal Control is an essential guide for all who have an interest in eradicating corporate or institutional fraud. Written by experts in detecting and preventing fraud in its myriad forms, this book is a handy source for those who hope to avoid the predicaments that the authors have seen or in managing the crises that arise when the problems cannot be avoided. The new second edition is an indispensable addition to the libraries of internal compliance and legal officers, and forensic accountants." —Joel M. Cohen, Partner, Gibson Dunn & Crutcher, former New York federal prosecutor and liaison to the French Ministry of Justice and OECD "Biegelman & Bartow's book offers expert guidance to anyone tasked with understanding and tackling fraud in the workplace. Their straightforward approach informs the reader and provides a roadmap and guidance for implementation of an effective fraud mechanism within any organization – small or large. I plan to provide a copy of the book to my Board of Directors and executive members of management." —Lisanne E. S. Cottington, Compliance Officer, Insight Enterprises, Inc. "This next edition is extremely timely. It covers key topics that any management member needs to know in today’s regulatory climate. These authors have used their extensive corporate and government experience to create a practical and easy to understand compliance guide. A superb resource for any executive." —Karen Popp, Partner at Sidley Austin LLP and former federal prosecutor and Associate Counsel to President Clinton "With executives increasingly on the hot seat when corporate compliance issues arise, clear guidance regarding risk areas and best practices is invaluable. Executive Roadmap to Fraud Prevention and Internal Control contains a timely combination of illustrative stories and practice tips regarding hazards in this complex area. It is a good resource for both corporate executives and the many professionals assisting corporations to prevent or detect fraud and build a culture of legal compliance." —Barb Dawson, partner with focus on internal investigations and business litigation, Snell & Wilmer LLP "Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance is a truly phenomenal book. Martin Biegelman and Joel Bartow have accomplished an incredible achievement: they have flawlessly bridged the chasm between the theoretical/academic and practical/tangible. This is a volume that should not be on the bookshelf of every manager interested in compliance and fraud prevention (which should be every manager); it should be dog-eared and open on the desktop of every such manager! Kudos to Messrs. Biegelman and Bartow!" —William J. Kresse, M.S., J.D., CPA, CFF, CFE; Associate Professor, Graham School of Management; Director, Center for the Study of Fraud and Corruption, Saint Xavier University, Chicago "Biegelman and Bartow have again provided an invaluable resource for leaders in the corporate world who have responsibility for fraud, integrity, and compliance. They send a clear message that addressing fraud is a two part process- establishing robust controls and detection measures; and creating a culture of compliance and integrity. This work provides a detailed tour through the world of fraud controls while keeping the importance of culture at the forefront." —Ronald C. Petersen, Executive Director, Global Security, Ally Financial "From the perspective of an ethics and compliance practitioner, Martin Biegelman's and Joel Bartow's new offering is a Thanksgiving feast. Too often, companies and organizations get caught up in the moment, and don't stand back to examine the cultural, organizational and historic reasons that fraud exists. Biegelman and Bartow plow that road, and use their insights to offer invaluable tips in the design of effective anti-fraud programs." —James D. Berg, Vice President, Chief Ethics and Compliance Officer, Apollo Group Inc. "Biegelman and Bartow have indeed produced a functional roadmap for the executive to follow in fraud prevention and internal control. This book is a great asset for those engaged in the seemingly endless struggle to control fraud. A 'must read' for the industry." —Raymond L. Philo, MPA, Executive Director, Economic Crime Institute, Utica College "As if Executive Roadmap to Fraud Prevention and Internal Control wasn't a powerful enough tool for fraud fighters, now Biegelman and Bartow have added fresh insight and advice to the second edition. With compelling updates on costly internal and external fraud and corruption, together with easy-to-read descriptions of latest fraud-fighting technologies, this is a must-read for fraud examiners, auditors, attorneys and others—whether they've read the first edition or not." —Peter Goldmann, President, White-Collar Crime 101 LLC/FraudAware "Fraud borders on the ubiquitous in contemporary corporate culture. This book provides a rich and comprehensive guide to crafting a state of the art fraud deterrence program. While the book is sure to better equip corporate executives and directors in their fight against fraud, I intend to draw heavily upon its content in educating accounting students who represent the CEO's and CFO’s of the future." —Ingrid E. Fisher, PhD, CPA, Associate Professor and Chair of the Department of Accounting and Law, The University at Albany-SUNY "The book's exploration of fraud theories ranging from 'rotten apple' to the 'potato chip' (can't eat just one!), provides useful examination of the psychology of corporate fraud that explains its recurring nature and offers clues to creating a fraud resistant culture." —Zachary W. Carter, Partner and head of the Trial Group, Dorsey & Whitney LLP and former United States Attorney for the Eastern District of New York
Book Synopsis Corporate Governance by : Kshama V. Kaushik
Download or read book Corporate Governance written by Kshama V. Kaushik and published by . This book was released on 2005 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: With special reference to India.
Book Synopsis Corporate Governance and Firm Performance by : Mark Hirschey
Download or read book Corporate Governance and Firm Performance written by Mark Hirschey and published by Emerald Group Publishing. This book was released on 2009-04-16 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on corporate governance, broadly defined as the system of controls that helps corporations and other organizations effectively manage, administer, and direct economic resources. This book focuses on: the impact of deregulation and corporate structure on productive efficiency; and the effectiveness of the fraud triangle and SAS.
Book Synopsis Corporate Governance & Fraud Risk Management by : Balwinder Singh
Download or read book Corporate Governance & Fraud Risk Management written by Balwinder Singh and published by Pearson Education India. This book was released on 2014 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance and Fraud Risk Management in India presents a thorough examination of corporate frauds in India focusing specifically on promoters, controlling share holders of companies and certain intermediaries. By examining the role of the macroeconomic environment that induces law-abiding citizens to indulge in violations of the law and by analysing the relationship between policy distortions and weak regulatory and enforcement mechanisms, this book emphasizes the need to shed the general atmosphere of cynicism in order to channel well-thought improvements that will strengthen and reinforce the laws and regulations governing corporate frauds in India. While this book will appeal to anyone interested in understanding the nature of corporate governance and fraud risk management in India, it will be especially useful to investigators, forensic auditors, prosecutors, lawyers and judges. Chapters one to ten detail the modus operandi of different kinds of corporate frauds. Chapters eleven and twelve will be useful for policy makers and economists interested in improving corporate governance in India. Bankers will find the analysis of different corporate frauds useful in refining their risk management strategies, specifically in relation to lending. Investors, chartered accountants and investigative journalists will also find this an interesting read.
Book Synopsis The Role of Corporate Governance in Financial Statement Frauds by : Barbara Sveva Magnanelli
Download or read book The Role of Corporate Governance in Financial Statement Frauds written by Barbara Sveva Magnanelli and published by LAP Lambert Academic Publishing. This book was released on 2012-07 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The attention on corporate governance, and the role played by it within the companies, has been increasing significantly in the recent years due to the numerous financial statement frauds that occurred. Both academics and practitioners have started to question if the corporate governance has a responsibility in the fraud occurrence and which could be the most relevant factors that can induce fraudulent behaviors. This book has the aim to provide a deep analysis of the causes of the financial statement frauds, taking into account specifically the corporate governance systems in which the firms operate. Different cultural contexts, characterized by various governance models, are analyzed. An empirical analysis of the governance as a whole at first, and of the single governance mechanisms later, is conducted, providing interesting findings on the major governance lacks and failures that could lead to a financial statement fraud occurrence, or at least that could increase the likelihood of its occurrence.
Book Synopsis Corporate Governance and Financial Reporting Credibility by : Aiyesha Dey
Download or read book Corporate Governance and Financial Reporting Credibility written by Aiyesha Dey and published by . This book was released on 2005 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this dissertation, I investigate whether the quality of corporate governance of a firm is associated with how credible investors perceive its reported earnings numbers to be. Specifically, I test whether the relation between governance quality and the credibility of accounting numbers varies with the level of agency costs in a firm. I measure the credibility of reported earnings by the volatility of stock returns in earnings announcement periods (a non-directional measure), and the earnings announcement period excess returns (a directional measure). Based on several proxies for agency costs, I form 3 groups of firms using cluster analysis (agency cost groups), and conduct my analyses separately for each agency cost group. To determine the quality of corporate governance of a firm, I apply the principal components analysis procedure on 23 governance variables to obtain 8 factors that represent the different dimensions of governance for a firm. The results indicate that most aspects of governance, in particular, the composition and functioning of the board of directors, the CEO's dual role as the chairman of the board, the effectiveness of the audit committee, and shareholder rights are significantly associated with the credibility of reported earnings for firms in the highest agency cost group. On the other hand, a very limited number of the governance factors are significantly related to the credibility of earnings for the lowest agency cost group. Overall, the evidence indicates that a significant association between governance, in particular the aspects related to the board of directors, and investors' confidence in reported earnings numbers exists primarily for firms with high agency costs. This supports the argument that the usefulness of corporate governance policies in affecting the credibility of disclosures is not uniform across firms, as well as provides evidence of the importance of various characteristics of the board of directors as a governance mechanism.
Book Synopsis Corporate Governance and Financial Reporting by : Niamh Brennan
Download or read book Corporate Governance and Financial Reporting written by Niamh Brennan and published by SAGE Publications Limited. This book was released on 2008-03-03 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This major work, compiled by one of the leading academics in Europe in the area of Corporate Governance, brings together key readings in the field, focusing on those corporate governance mechanisms influencing financial reporting and accountability.
Book Synopsis Concepts, Cases, and Regulations in Financial Fraud and Corruption by : Rafay, Abdul
Download or read book Concepts, Cases, and Regulations in Financial Fraud and Corruption written by Rafay, Abdul and published by IGI Global. This book was released on 2023-03-07 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the last few decades, financially and technologically corrupt practices, such as financial and technological crimes, frauds, forgeries, scandals, and money laundering, have been monitored in many countries around the globe. There is a general lack of awareness regarding these issues among various stakeholders including researchers and practitioners. Concepts, Cases, and Regulations in Financial Fraud and Corruption considers all aspects of financial and technological crimes, frauds, and corruption in individual, organizational, and societal experiences. The book also discusses the emergence and practices of financial crimes, frauds, and corruption during the last century and especially in the current technological advancement. Covering key topics such as financing, ethical leadership, tax evasion, and insider trading, this premier reference source is ideal for computer scientists, business owners, managers, researchers, scholars, academicians, practitioners, instructors, and students.
Book Synopsis Corporate Governance and Its Implications on Accounting and Finance by : Alqatan, Ahmad
Download or read book Corporate Governance and Its Implications on Accounting and Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2020-09-25 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Download or read book Fraud Prevention written by David Meade and published by eBookIt.com. This book was released on 2013-05 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent studies have indicated that the average corporation loses 1-6% per year of their revenue to fraud. The author has put together a book which covers every necessary aspect of protecting a privately-held company, or a publicly-held company, from the risks of fraud. Corporate Governance principles, an analysis of the Enron trial, and practical case studies abound in this volume. Whether you are a Private Investigator needing a Guide to Forensics, or a business owner looking to protect your financial interests in a growing entrepreneurial company, this book is a must-read. As most of us have found out, there are two ways to learn: experience or having a great mentor. The latter is much more cost-effective. This book is just that - a great lesson in all aspects of protecting your company. It is nothing less than a treasure trove of information, advice and exposition regarding just about every area of corporate investigations. If you have concerns about privacy, asset protection and anti-fraud measures, this book is for you!
