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Biblioteca

MARC Lista (tabellare)
Corporate irresponsibility [[electronic resource] ] : America's newest export / / Lawrence E. Mitchell
Corporate irresponsibility [[electronic resource] ] : America's newest export / / Lawrence E. Mitchell
Autore Mitchell Lawrence E
Pubbl/distr/stampa New Haven, : Yale University Press, c2001
Descrizione fisica 1 online resource (1 online resource (302 p.))
Disciplina 658.4/08/0973
Soggetto topico Social responsibility of business - United States
Corporations - Corrupt practices - United States
Corporations - Moral and ethical aspects - United States
ISBN 1-281-73521-3
9786611735210
0-300-13776-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Front matter -- CONTENTS -- ACKNOWLEDGMENTS -- INTRODUCTION -- Chapter 1 . AMERICAN LIBERALISM AND THE FUNDAMENTAL FLAW- THE FOUNDATION OF THE CORPORATE PROBLEM -- Chapter 2 .THE PERFECT EXTERNALIZING MACHINE -- Chapter 3 . CORPORATE PSYCHOLOGY 101, OR ALL THE CORPORATE WORLD'S A STAGE: THE CONSTRAINTS OF ROLE INTEGRITY -- Chapter 4. IS WEALTH A VALUE ? -- Chapter 5 . CORPORATE MANAGERS: DR. JEKYLL OR MR. HYDE? -- Chapter 6 . TRADITIONAL STOCKHOLDERS: THE NIGHT OF THE LIVING DEAD -- Chapter 7.THE NEW STOCKHOLDER: KING KONG WITH A QUOTRON -- Chapter 8. ABANDONING THE STOCKHOLDERS -- Chapter 9. THE DILBERT SOCIETY? AMERICA'S CORPORATE WORKERS -- Chapter 10. CAPITALISM, SOCIALISM, AND DEMOCRACY -- Chapter 11 .AMERICA RIGHT AND WRONG: GROWING U.S. ECONOMIC IMPERIALISM -- CONCLUSION -- NOTES -- INDEX
Record Nr. UNINA-9910814802603321
Mitchell Lawrence E  
New Haven, : Yale University Press, c2001
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Courting big business [[electronic resource] ] : the Supreme Court's recent decisions on corporate misconduct and laws regulating corporations : hearing before the Committee on the Judiciary, United States Senate, One Hundred Tenth Congress, second session, July 23, 2008
Courting big business [[electronic resource] ] : the Supreme Court's recent decisions on corporate misconduct and laws regulating corporations : hearing before the Committee on the Judiciary, United States Senate, One Hundred Tenth Congress, second session, July 23, 2008
Pubbl/distr/stampa Washington : , : U.S. G.P.O., , 2008
Descrizione fisica iv, 179 pages : digital, PDF file
Collana S. hrg.
Soggetto topico Corporations - Corrupt practices - United States
Corporate governance - Law and legislation - United States
Corporation law - United States
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Altri titoli varianti Courting big business
Record Nr. UNINA-9910702852603321
Washington : , : U.S. G.P.O., , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Detecting fraud in organizations [[electronic resource] ] : techniques, tools, and resources / / Joseph R. Petrucelli
Detecting fraud in organizations [[electronic resource] ] : techniques, tools, and resources / / Joseph R. Petrucelli
Autore Petrucelli Joseph R. <1960->
Edizione [1st edition]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2012
Descrizione fisica 1 online resource (378 p.)
Disciplina 658.4/73
Collana Wiley corporate F&A series
Soggetto topico Commercial crimes - United States
Corporations - Corrupt practices - United States
Fraud investigation
ISBN 1-118-23735-8
1-118-55597-X
1-118-22392-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto GETTING A HANDLE ON TRANSACTIONSTHE 10 FORENSICALLY ACCEPTED GENERALLY ACCEPTED ACCOUNTING PRINCIPLE ASSUMPTIONS; Assumption 1: The Reliance on People Principle; Assumption 2: Show Me the Money Principle; Assumption 3: Whatever Time Works for You Principle; Assumption 4: Unfair Value Principle; Assumption 5: Leap of Good Faith Principle; Assumption 6: Going Under for Sure Principle; Assumption 7: Matching Game Principle; Assumption 8: Whatever I Need Principle; Assumption 9: The Tone at the Top Principle; Assumption 10: Write Down, Write Off, Rip Off Principle; SUMMARY
ONE-MINUTE FRAUD MYSTERY ANALYSISThe 800-Pound Friendly Gorilla Suggestions for Big Fish Investment Inc.; A Simple Picture; NOTES; CHAPTER THREE Deciding to Commit Fraud : What Is the "Something" That Coerces People to Cross the Line?; ONE-MINUTE FRAUD MYSTERY:THE HOUSE OF WORSHIP; DO YOU REALLY KNOW WHAT THE PEOPLE IN YOUR ORGANIZATION ARE THINKING?; THE FOUR GENERATIONS AND MOTIVATION; The Foundational Generation; The Social-Change Generation; The On-Your-Own Generation; The Texting Generation; An Eye toward the Future; PINPOINTING THE FRAUDSTER; THE THREE MOST PREVALENT TYPES OF FRAUD
A Master in Attention to External Cues
Record Nr. UNINA-9910141473403321
Petrucelli Joseph R. <1960->  
Hoboken, N.J., : Wiley, c2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Directors as guardians of compliance and ethics within the corporate citadel [[electronic resource] ] : what the policy community should know / / Michael D. Greenberg
Directors as guardians of compliance and ethics within the corporate citadel [[electronic resource] ] : what the policy community should know / / Michael D. Greenberg
Autore Greenberg Michael D. <1969->
Pubbl/distr/stampa Santa Monica, Calif., : RAND, c2010
Descrizione fisica 1 online resource (76 p.)
Disciplina 658.1/2
Soggetto topico Corporations - Corrupt practices - United States
Corporate governance - Moral and ethical aspects - United States
Business ethics - United States
ISBN 1-282-94057-0
9786612940576
0-8330-5082-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Invited remarks from symposium participants -- Challenges and opportunities for boards in performing the ethics and compliance -- Oversight role -- Empowerment, resources, and policy : how do we set directors up to succeed in -- Ethics and compliance oversight?.
Record Nr. UNINA-9910220152803321
Greenberg Michael D. <1969->  
Santa Monica, Calif., : RAND, c2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Executive compensation in Chapter 11 bankruptcy cases : how much is too much? : hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Tenth Congress, first session, April 17, 2007
Executive compensation in Chapter 11 bankruptcy cases : how much is too much? : hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Tenth Congress, first session, April 17, 2007
Soggetto topico Bankruptcy - United States
Executives - Salaries, etc - United States
Corporate reorganizations - United States
Corporations - Corrupt practices - United States
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Altri titoli varianti Executive Compensation in Chapter 11 Bankruptcy Cases
Record Nr. UNINA-9910694361303321
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Autore Biegelman Martin T
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2012
Descrizione fisica 1 online resource (443 p.)
Disciplina 658.4/73
Altri autori (Persone) BartowJoel T. <1958->
Collana Wiley finance series
Soggetto topico Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States
Accounting fraud - United States
ISBN 1-118-23551-7
1-119-20235-3
1-280-58857-8
9786613618405
1-118-22179-6
Classificazione BUS001040
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Executive Roadmap to Fraud Prevention and Internal Control; Contents; Foreword to the Second Edition; Foreword to the First Edition; Preface; Acknowledgments; CHAPTER 1 Fraud's Feeding Frenzy; CHAPTER 2 Fraud Theory and Prevention; CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations; CHAPTER 5 Internal Controls and Antifraud Programs
CHAPTER 6 Financial Statement FraudCHAPTER 7 Internal Fraud: Protecting a Company; CHAPTER 8 Former Fraudster and New Man; CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story; CHAPTER 10 Not Too Big to Fail; CHAPTER 11 Designing a Robust Fraud Prevention Program; CHAPTER 12 Whistleblowers and Hotlines; CHAPTER 13 Time to Do Background Checks; CHAPTER 14 Training, Training, and More Training; CHAPTER 15 Global Fraud and Corruption Risk; CHAPTER 16 The Feds Are Watching: What to Know and Do Now; CHAPTER 17 A Fraud Prevention Culture That Works
APPENDIX ACFE Fraud Prevention ChecklistAbout the Authors; Index
Record Nr. UNINA-9910141323203321
Biegelman Martin T  
Hoboken, N.J., : Wiley, c2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Autore Biegelman Martin T
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2012
Descrizione fisica 1 online resource (443 p.)
Disciplina 658.4/73
Altri autori (Persone) BartowJoel T. <1958->
Collana Wiley finance series
Soggetto topico Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States
Accounting fraud - United States
ISBN 1-118-23551-7
1-119-20235-3
1-280-58857-8
9786613618405
1-118-22179-6
Classificazione BUS001040
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Executive Roadmap to Fraud Prevention and Internal Control; Contents; Foreword to the Second Edition; Foreword to the First Edition; Preface; Acknowledgments; CHAPTER 1 Fraud's Feeding Frenzy; CHAPTER 2 Fraud Theory and Prevention; CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations; CHAPTER 5 Internal Controls and Antifraud Programs
CHAPTER 6 Financial Statement FraudCHAPTER 7 Internal Fraud: Protecting a Company; CHAPTER 8 Former Fraudster and New Man; CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story; CHAPTER 10 Not Too Big to Fail; CHAPTER 11 Designing a Robust Fraud Prevention Program; CHAPTER 12 Whistleblowers and Hotlines; CHAPTER 13 Time to Do Background Checks; CHAPTER 14 Training, Training, and More Training; CHAPTER 15 Global Fraud and Corruption Risk; CHAPTER 16 The Feds Are Watching: What to Know and Do Now; CHAPTER 17 A Fraud Prevention Culture That Works
APPENDIX ACFE Fraud Prevention ChecklistAbout the Authors; Index
Record Nr. UNINA-9910826968703321
Biegelman Martin T  
Hoboken, N.J., : Wiley, c2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Autore Biegelman Martin T
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2006
Descrizione fisica 1 online resource (417 p.)
Disciplina 658.4/73
Altri autori (Persone) BartowJoel T. <1958->
Soggetto topico Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States
Accounting fraud - United States
Soggetto genere / forma Electronic books.
ISBN 1-280-58937-X
9786613619204
0-471-77967-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY
WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO
THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM
EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH
RED FLAGS OF FINANCIAL STATEMENT FRAUD
Record Nr. UNINA-9910458569003321
Biegelman Martin T  
Hoboken, N.J., : Wiley, c2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Autore Biegelman Martin T
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2006
Descrizione fisica 1 online resource (417 p.)
Disciplina 658.4/73
Altri autori (Persone) BartowJoel T. <1958->
Soggetto topico Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States
Accounting fraud - United States
ISBN 1-280-58937-X
9786613619204
0-471-77967-9
Classificazione 85.25
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY
WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO
THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM
EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH
RED FLAGS OF FINANCIAL STATEMENT FRAUD
Record Nr. UNINA-9910784614303321
Biegelman Martin T  
Hoboken, N.J., : Wiley, c2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
Autore Biegelman Martin T
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2006
Descrizione fisica 1 online resource (417 p.)
Disciplina 658.4/73
Altri autori (Persone) BartowJoel T. <1958->
Soggetto topico Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States
Accounting fraud - United States
ISBN 1-280-58937-X
9786613619204
0-471-77967-9
Classificazione 85.25
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY
WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO
THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM
EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH
RED FLAGS OF FINANCIAL STATEMENT FRAUD
Record Nr. UNINA-9910828812303321
Biegelman Martin T  
Hoboken, N.J., : Wiley, c2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui