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[null,"1.","Record Nr.",null,"UNINA9910823160203321"]
[null,null,"Autore",null,"Sheikh Faisal"]
[null,null,"Titolo",null,"When numbers don't add up : accounting fraud and financial technology / / Faisal Sheikh"]
[null,null,"Pubbl/distr/stampa",null,"New York, New York : , : Business Expert Press, , [2021]"]
[{"$nulls":4},"Â©2021"]
[null,null,"ISBN",null,"1-948580-90-X"]
[null,null,"Descrizione fisica",null,"1 online resource (145 pages)"]
[null,null,"Collana",null,"Financial Accounting, Auditing, and Taxation Collection"]
[null,null,"Disciplina",null,"658.473"]
[null,null,"Soggetti",null,"Accounting fraud"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"When Numbers Don’t Add Up: Accounting Fraud and Financial Technology -- Description; Keywords -- Contents -- Acknowledgments -- Foreword: Audit Partner’s Perspective -- Foreword: Counter-Fraud Practitioner’s Assessment -- Chapter 1: The Growing Phenomenon of Accounting Fraud -- Chapter 2: The Fraud Literature -- Chapter 3: C R I M E L—33 International Stories of Accounting Fraud -- Chapter 4: “Cooking the Books” -- Chapter 5: Fintech and the Impact on Accounting Fraud -- Chapter 6: Conclusion -- Bibliography -- About the Author -- Index."]
[null,null,null,"Sommario/riassunto","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 marshalling various insights including a brief "]
[{"$nulls":4},"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."]
[null,"2.","Record Nr.",null,"UNINA9910300157203321"]
[null,null,"Autore",null,"Olive David J"]
[null,null,"Titolo",null,"Statistical Theory and Inference / / by David J. Olive"]
[null,null,"Pubbl/distr/stampa",null,"Cham : , : Springer International Publishing : , : Imprint : Springer, , 2014"]
[null,null,"ISBN",null,"3-319-04972-0"]
[null,null,"Edizione",null,"[1st ed. 2014.]"]
[null,null,"Descrizione fisica",null,"1 online resource (XII, 434 p. 8 illus.) : online resource"]
[null,null,"Disciplina",null,"519.24"]
[null,null,"Soggetti",null,"Statistics"]
[{"$nulls":4},"Probabilities"]
[{"$nulls":4},"Statistical Theory and Methods"]
[{"$nulls":4},"Probability Theory"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,"Nota di contenuto",null,"Probability and Expectations.- Multivariate Distributions -- Exponential Families.- Sufficient Statistics.- Point Estimation I.-Point Estimation II -- Testing Statistical Hypotheses.- Large Sample Theory.- Confidence Intervals.- Some Useful Distributions -- Bayesian Methods -- Stuff for Students."]
[null,null,null,"Sommario/riassunto","This text is for  a one semester graduate course in statistical theory and covers minimal and complete sufficient statistics, maximum likelihood estimators, method of moments, bias and mean square error, uniform minimum variance estimators and the Cramer-Rao lower bound, an introduction to large sample theory, likelihood ratio tests and uniformly most powerful  tests and the Neyman Pearson Lemma. A major goal of this text is to make these topics much more accessible to students by using the theory of exponential families. Exponential families, indicator functions and the support of the distribution are used throughout the text to simplify the theory. More than 50 ``brand name\" distributions are used to illustrate the theory with many examples of exponential families, maximum likelihood estimators and uniformly minimum variance unbiased estimators. There are many homework problems with over 30 pages of solutions."]