Description
Book SynopsisFeatures step-by-step guidance for members and executives on preventing and detecting accounting fraud. This title presents guidance to corporate boards and C-suite executives on managing the threat of accounting fraud. It prepares directors and executives for the possibility of accounting irregularities.
Table of ContentsPreface ix
Acknowledgments xi
Table of Exhibits xiii
PART I: ORIGIN
Chapter 1: The Origin of Financial Fraud 3
Chapter 2: The Path to Corruption 19
PART II: PREVENTION
Chapter 3: From Treadway to Sarbanes-Oxley 41
Chapter 4: The Sarbanes-Oxley Act 59
Chapter 5: The Audit Committee 81
Chapter 6: In the Crosshairs: The Chief Executive Of cer 121
PART III: DETECTION
Chapter 7: Detection and Its Aftermath 133
Chapter 8: Investigating Financial Fraud: Objectives
and Approach 149
Chapter 9: Finding the False Numbers 161
Chapter 10: Getting a New Audit Report on the
Financial Statements 175
Chapter 11: The Securities and Exchange Commission 203
Chapter 12: Criminal Investigations 223
Chapter 13: Class Action Lawsuits 245
PART IV: THE FUTURE
Chapter 14: The Future of Financial Reporting 265
About the Author 279
Index 281
