Faisal Sheikh, Saad Maniar

Deception and Financial Mayhem (eBook, ePUB)

The Promise of Blockchain Technology

• Format: ePub

Produktbeschreibung

Deception and Financial Mayhem explores whether the corporate psychopath accountant can be identified, modeled, and ultimately constrained.

This book extensively discusses accounting fraud, including recent accounting scandals, and its relationship with Corporate Governance. Major accounting fraud models, including The Fraud Triangle, are examined and the lens of The Dark Triad (Machiavellianism, Narcissism, Psychopathy) is also presented to better understand the perpetrators of accounting fraud.

Utilizing the Levenson's Self-Report Psychopathy Scale, a multiple regression model known as the 'Corporate Psychopath Equation' is proposed to potentially identify psychopathic tendencies in accountants and auditors. The foundational aspects of blockchain technology are covered along with its potential to prevent accounting fraud.

The authors outline automation technologies and 'People-Centric Approaches', including the Sheikh Maniar Crowe Anti-Fraud Culture Builder-which can potentially foster an ethical culture and deter accounting fraud until the blockchain technology becomes ubiquitous. Finally, perpetual vigilance is advised, even as the specter of the corporate psychopath accountant may diminish.

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Produktdetails

• Verlag: Business Expert Press
• Seitenzahl: 141
• Erscheinungstermin: 4. Februar 2025
• Englisch
• ISBN-13: 9781637427613
• Artikelnr.: 72258763

Autorenporträt

Dr. Faisal Sheikh, FCCA, spent more than a decade in audit assurance and business advisory. Faisal is an established academic and award-winning financial reporting teacher, and his research interests include forensic accounting and generative AI. This book marks his fourth publication with Business Expert Press.