Holding Accountants Accountable offers a detailed review of Jeffrey Matthews' remarkable (and often hair-raising) journey as a forensic accountant and contains hard-won, practical advice to help accountants avoid being caught in unethical practices. During the course of his career, Matthews faced death threats, retaliation, and family hardships while working on various fraud investigations. While challenged on many occasions, he never deviated from upholding professional standards. Holding Accountant Accountable is filled with real-life stories that clearly illustrate the common tendencies…mehr
Holding Accountants Accountable offers a detailed review of Jeffrey Matthews' remarkable (and often hair-raising) journey as a forensic accountant and contains hard-won, practical advice to help accountants avoid being caught in unethical practices. During the course of his career, Matthews faced death threats, retaliation, and family hardships while working on various fraud investigations. While challenged on many occasions, he never deviated from upholding professional standards. Holding Accountant Accountable is filled with real-life stories that clearly illustrate the common tendencies that so often hinder an accountant's ability to detect, deter, and prevent fraud and misconduct that could violate the standards and ethics of the accounting profession. Drawing on his years of experience, Matthews explains how accountants can avoid being subject to unethical and fraudulent practices, such as: Forgetting the Present: Many practitioners feel it could never happen to them or to their clients. Professionals must stay on top of emerging trends to identify new areas of weakness. Relying on Others: A work environment that is not conducive to collaboration, relies on inexperienced staff, and/or combined with an over-extended supervisor with limited time (or budget) can lead to a disaster. Accepting Not Testing: Practitioners must maintain a healthy dose of skepticism in discharging their duties. Underestimating the Effort and Qualifications: Often practitioners are presented with assignments but have little time, budget, or direction. Some firms push examiners to accept engagements they are not fully qualified to perform. Determining the Outcome Prior to Performing the Assignment: Examiners can become close to their clients and establish biases. Sometimes, the examiner may not realize there is a bias at all. In addition to the author's many colorful examples, Matthews clarifies his points by including the standards from the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Institute of Internal Auditors. Written for accountants that want to maintain the highest ethical standards of their profession, Holding Accountants Accountable is a readable resource written by an acclaimed accountant, lecturer, and college professor.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
JEFFREY G. MATTHEWS, CPA, CFE, is a partner at StoneTurn, a global advisory firm with offices throughout the U.S., U.K. and in Germany, Brazil, and South Africa. Jeff opened StoneTurn's office in the DFW market. Matthews is an active member and past president of the Dallas Chapter of the Association of Certified Fraud Examiners. He teaches Forensic Accounting and Fraud Investigations at the University of Texas, Arlington for the Master of Business Administration degree program, a class he created. Matthews was the 2013 Certified Fraud Examiner of the Year and has been recognized for his client service, professional collaboration, and thought leadership throughout his career.
Inhaltsangabe
Preface vii Introduction xi Statement on Standards for Consulting Services xx Discussion Points xxvii Chapter 1: F - Forgetting the Present and the Past 1 Fraud in the Present and Past 1 Management 6 External Auditors 11 Internal Auditors 17 Ethical Standards around the World 18 Audit versus Fraud Investigation 32 Summary 40 Recommendations 40 Chapter 2: R - Relying on Others 45 Introduction 45 Management 46 External Auditors 55 Internal Auditors 69 Expert Witnesses 71 Additional Considerations 74 Summary 75 Recommendations 75 Discussion Questions 76 Chapter 3: A - Accepting, Not Verifying 81 Introduction 81 Sufficient Evidential Matter 84 Management 89 External Auditors 96 Others: Expert Witnesses 100 Summary 106 Recommendations 106 Chapter 4: U - Underestimating the Effort 109 Introduction 109 External Auditors 111 Expert Witnesses, Fraud Examiners, and Consulting Experts 118 Management and Internal Audit 136 Summary 137 Recommendations 138 Chapter 5: D - Determining the Outcome Before the Work 141 Introduction 141 Objectivity 145 Objectivity in Other Areas 152 Due Professional Care and Skepticism 154 Summary 164 Recommendations 164 Chapter 6: Overcoming Barriers to Reporting Fraud and Misconduct 167 Introduction 167 Barriers 168 Summary 189 Recommendations 190 About the Author 195 Acknowledgments 197 Index 203
Preface vii Introduction xi Statement on Standards for Consulting Services xx Discussion Points xxvii Chapter 1: F - Forgetting the Present and the Past 1 Fraud in the Present and Past 1 Management 6 External Auditors 11 Internal Auditors 17 Ethical Standards around the World 18 Audit versus Fraud Investigation 32 Summary 40 Recommendations 40 Chapter 2: R - Relying on Others 45 Introduction 45 Management 46 External Auditors 55 Internal Auditors 69 Expert Witnesses 71 Additional Considerations 74 Summary 75 Recommendations 75 Discussion Questions 76 Chapter 3: A - Accepting, Not Verifying 81 Introduction 81 Sufficient Evidential Matter 84 Management 89 External Auditors 96 Others: Expert Witnesses 100 Summary 106 Recommendations 106 Chapter 4: U - Underestimating the Effort 109 Introduction 109 External Auditors 111 Expert Witnesses, Fraud Examiners, and Consulting Experts 118 Management and Internal Audit 136 Summary 137 Recommendations 138 Chapter 5: D - Determining the Outcome Before the Work 141 Introduction 141 Objectivity 145 Objectivity in Other Areas 152 Due Professional Care and Skepticism 154 Summary 164 Recommendations 164 Chapter 6: Overcoming Barriers to Reporting Fraud and Misconduct 167 Introduction 167 Barriers 168 Summary 189 Recommendations 190 About the Author 195 Acknowledgments 197 Index 203
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