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Fraud Prevention and Detection Puzzle

Skills, Strategies, Competences, and Programs

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Fraud deterrence, prevention, and detection can be described as a puzzle because fraud cases tend to confound even seasoned auditors and fraud experts. This book entitled-Fraud Prevention and Detection Puzzle: Skills, Strategies, Competencies, and Programs-is written in response to the author's doctoral dissertation research on 'Exploratory Multiple-Case Study on Illinois External Auditors' Perceptions on Fraud Education in Undergraduate Accounting Programs published in October 2016. The aim of publishing this book is to provide further insight into numerous variables of interest that have been offered by participants of the research. While some of the identified variables can deter people from committing fraud, the paradox of fraud education is implicit in three words-detection, prevention, and deterrence. The apparent shortcomings in fraud training have led to the interrogation into the expected competencies of accounting students; leading to modifications of accounting education. The book is divided into four main sections as follows: Section A is focused on fraud detection strategies, Section B is dedicated to fraud detection skills covering traditional accounting and auditing, and forensic accounting. While Section C revolves around fraud detection competencies; Section D is concentrated on fraud detection integration into accounting programs. The conceptual framework has been designed and deployed logically and systematically for steady learning outcome. The topics have been arranged to ensure a better flow of concepts to assist in the appreciation of fraud education as a discipline. Dr. Sahloul's contribution has been incorporated to enrich the discussions, where appropriate. Consequently, the contribution of Dr. Sahloul is acknowledged. A section has been devoted to the treatment of fraud education through professional certification. The concluding part of the book has a summary of the sections of the book as well as, suggestions for educators, scholars or researchers, and practitioners on fraud deterrence, prevention, and detection. Enjoy your reading!

Weniger Details

Dr. George Appiah-Sokye is an accounting professional, scholar, author, and adjunct professor; with over 35 years of working experience in accounting, auditing, teaching, property management, taxation and fiscal policy. Graduating with a DBA degree in Advanced Accounting from the Northcentral University in Arizona in 2016, he had earlier on graduated from the University of Ghana Business School with an MBA and BSc degree, with a concentration in Accounting in 2001 and 1989 respectively. At the professional level, Dr. George Appiah-Sokye holds CPA, CA, CICA, and FCITG certifications; as well as, a membership of the AICPA, ICAG, CITG, and IIC from both Ghana and the United States of America. He belongs to the Delta Mu Delta Honor Society and Golden Key International Honour Society. He has taught in Ghana at the undergraduate, graduate, and professional levels in-Corporate Financial Management, Taxation and Fiscal Policy, Public Sector Accounting, Performance Management, Corporate Reporting Strategy, and Financial Accounting Foundation. Currently, he works as a Fiscal Compliance Auditor with the Youth Connection Charter School, providing second and best chance to at-risk students in the Southern Chicago area. He is an adjunct professor of the Graduate School of the Southern New Hampshire University, with departmental approval to teach: Tax research methodology: Practice and procedure; Federal taxation of individuals, Managerial accounting, Advanced auditing, and Capital budgeting and financing. He has received continuous professional education as a facilitator or participants in short courses, workshops and seminars. Dr. Appiah-Sokye has served on a number of Boards and Committees and serves as an Elder of the Church of Pentecost. Awards include a Fellowship by the Chartered Institute of Taxation, Ghana; Credit Union Sterling Management Award, Supervisory Committee, and other awards. He enjoys reading, writing, listening to music, correspondence, and social work. Dr. George Appiah-Sokye is married with a daughter and three sons.