MARC details
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05031nam a2200445Ii 4500 |
| 001 - CONTROL NUMBER |
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| control field |
9781789734195 |
| 003 - CONTROL NUMBER IDENTIFIER |
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UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210303084723.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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201016s2020 enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781789734195 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HV6691 |
| Item number |
.C67 2020 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
BUS017000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LNFN |
| Source |
bicssc |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
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| Universal Decimal Classification number |
346.2 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
364.163 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
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| Title |
Corporate fraud exposed : |
| Remainder of title |
a comprehensive and holistic approach / |
| Statement of responsibility, etc. |
edited by H. Kent Baker ( Kogod School of Business, American University, USA), Lynnette Purda (Queen's University, Canada) and Samir Saadi (University of Ottawa, Canada). |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (524 pages) |
| 500 ## - GENERAL NOTE |
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| General note |
Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Section 1: Nature of fraud -- Chapter 1: Corporate fraud exposed: an overview; H. Kent Baker, Lynnette Purda, and Samir Saadi -- Chapter 2: Types of corporate fraud; Halil Kiymaz -- Chapter 3: How fraud offenders rationalize financial crime; Iva Charlopova, Paul Andon, and Clinton Free -- Chapter 4: Accounting principles and corporate fraud; Kirsten L. Anderson -- Section 2: Causes and Determinants of corporate fraud -- Chapter 5: Corporate culture and fraud; Ellie Chapple, Kathleen Walsh, and Yun Shen -- Chapter 6: Corporate governance and fraud; Ali C. Akyol -- Chapter 7: National culture, legal environment, and fraud; Chen Liu, Serena Shuo Wu -- Chapter 8: Agency theory and fraud; Chiraz Ben Ali -- Chapter 9: Executive influence and fraud; Philip R. Jones, Joseph Monts, and Andrew C. Spieler -- Section 3: Consequences of corporate fraud -- Chapter 10: Corporate political connections and corruption; Matthew Boland -- Chapter 11: The spillover impact of corporate fraud on peer firms; Tashfeen Hussain -- Chapter 12: Crowdfunding without crowd-fooling: prevention is better than cure; Sondes Mbarek and Donia Trabelsi -- Section 4: Corporate fraud detection and prevention -- Chapter 13: Corporate whistleblowing: towards a regulatory approach; Anita Anand -- Chapter 14: Forensic accounting and fraud deterrence; Casey D. Evans -- Chapter 15: Cyber security and corporate fraud; James K. Hayes -- Chapter 16: Law enforcement agencies and corporate fraud; Robert A. Warren and Michael Pakaluk -- Chapter 17: Financial statement fraud: motivation, methods, and detection; S. David Young -- Section 5: Corporate fraud in practice -- Chapter 18: Accounting scandals: Enron, Worldcom, and Global Crossing; Steven Petra and Andrew C. Spieler -- Chapter 19: Panama papers and the abuse of Shell entities; Carl Pacini and Nicole Forbes Stowell -- Chapter 20: Stock option manipulations; Haifa Amairi, Boushra El Haj Hassan, and Janelle Mann -- Chapter 21: Satyam scandal; Yan Luo and Linying Zhou -- Chapter 22: Corporate fraud: the cases of Barings Bank, Volkswagen, and HIH Insurance; Sayan Sarkar and Andrew C. Spieler -- Section 6: Future research issues -- Chapter 23. Corporate fraud: avenues of future research; Nadia Smaili, Julien Le Maux, and Walid Ben Amar. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
After each major corporate scandal, new suggestions for combatting fraud emerge from regulators and industry professionals. Despite changes to guidelines for firms' corporate governance, augmented protection for whistle blowers, and enhanced cybersecurity measures, evidence documents an alarming increase in the prevalence and severity of corporate fraud. The rapidly changing laws aimed at curbing corporate fraud sometimes lag behind the changing sophistication of fraud schemes. Corporate Fraud Exposed discusses the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It examines fraud's consequences for various firm stakeholders and its spillover effects to other corporations, the political environment, and financial market participants, including those who participate via crowdfunding platforms. This book provides a fresh look at this intriguing but often complex subject. It skillfully blends the contributions of a global array of scholars and practitioners into a single review of some of the most important topics in this area. Given its broad scope, this practical and comprehensive title should be of interest to anyone curious about corporate fraud. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Fraud. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Fraud investigation. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Corporate Finance |
| -- |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fraud. |
| Source of heading or term |
bicssc |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Baker, H. Kent, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Purda, Lynnette, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Saadi, Samir, |
| Relator term |
editor. |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
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| International Standard Book Number |
9781789734188 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://doi.org/10.1108/9781789734171">https://doi.org/10.1108/9781789734171</a> |
