A.B.C.'s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and Detection - Hardcover

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DR. SRIDHAR RAMAMOORTI, ACA, CPA/CITP/CFF/CGMA, CIA, CFE, MAFF, CFSA, CGAP, CGFM, CRMA, is currently an Associate Professor of Accounting and Director, Corporate Governance Center, at Kennesaw State University. A former University of Illinois accountancy faculty member, he has worked for Arthur Andersen and Ernst & Young, and is a former corporate governance partner with Grant Thornton. A board member of the Institute for Truth in Accounting and Ascend, he chairs the Financial Executives International's Committee for Governance, Risk, and Compliance.

DAVID E. MORRISON III is a Clinical Assistant Professor of Psychiatry and Behavioral Sciences at Chicago Medical School, Rosalind Franklin University of Medicine and Science. An advisor to the Institute of Fraud Prevention (IFP) of West Virginia University since 2008, he is also a past president of the Academy of Organizational and Occupational Psychiatry, Group for the Advancement of Psychiatry (GAP) member, and a Tomkins Institute board member. He works full time as a principal at Morrison Associates, Ltd., with a career focused on leadership and executive development.

JOSEPH W. KOLETAR, DPA, CFE, is an independent forensic investigator and consultant. He has held senior positions such as principal and director with Ernst & Young and Deloitte in the firms' forensic and investigative practices. Before joining the private sector, Dr. Koletar spent twenty-five years as a special agent in the FBI, the last seven in senior executive positions. He was formerly chairman of the Board of Regents of the Association of Certified Fraud Examiners.

KELLY RICHMOND POPE, PHD, CPA, is an Associate Professor in the School of Accountancy at DePaul University and founder of Helios Digital Learning. She is the creator of the award-winning white-collar crime documentary Crossing the Line: Ordinary People Committing Extraordinary Crimes. Her work has been published in numerous academic journals such as Behavioral Research in Accounting, Journal of Business Ethics, and Auditing: A Journal of Practice & Theory. She also writes for Forbes.com, Newsweek Daily Beast, and PBS's Need to Know. Prior to academia, she worked as a forensic accountant for KPMG LLP. In 2012, Dr. Pope was elected to the AICPA Governing Council for a three-year term.

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A.B.C.'s OF BEHAVIORAL FORENSICS

In today's environment, highly educated, experienced, and well-paid professionals seem willing to risk everything and commit foolish—even criminal—acts. "Good" people do "bad" things! How do we understand the human actions that are behind every fraud? Fraud requires accounting professionals to "think like a crook to catch a crook."

A.B.C.'s of Behavioral Forensics turns business fraud on its head, focusing less on the how of fraud, and more on the why, with a no-nonsense examination of fraud as a result of human behavior. Written by an author team imparting diverse yet specialized perspectives to the understanding of fraud in all its complexity, A.B.C.'s of Behavioral Forensics provides striking insights on the psychology of white-collar crime with practical tools to help you detect and prevent fraud.

In this book, you'll discover the behavioral red flags to look for in your workplace, and understand why leaders should care about organizational culture. Topics include:

• The relevance of behavioral approaches
• The fraud triangle and beyond
• The bad apple, bad bushel, and bad crop (A.B.C.) theory
• How the basics of human behavior tie into fraud
• Understanding the "balance sheet basics" of the mind
• The mind of the predatory fraudster—a la "Step into my parlor . . ."
• When honesty reverses course—and stays there
• Helping senior executives stay on the right side of the line—"good ethics is good business"
• Developing psychological awareness and recognizing behavioral/integrity risks surrounding financial fraud suspicions

White-collar criminals know you well, but do you know them and how they operate? If you thought you knew everything there was to know about financial fraud, white-collar crime, and the psychology of fraud, think again. Learn how to get into the mind of the fraudster with A.B.C.'s of Behavioral Forensics.

Aus dem Klappentext

In today's environment, highly educated, experienced, and well-paid professionals seem willing to risk everything and commit foolish—even criminal—acts. "Good" people do "bad" things! How do we understand the human actions that are behind every fraud? Fraud requires accounting professionals to "think like a crook to catch a crook."

A.B.C.'s of Behavioral Forensics turns business fraud on its head, focusing less on the how of fraud, and more on the why, with a no-nonsense examination of fraud as a result of human behavior. Written by an author team imparting diverse yet specialized perspectives to the understanding of fraud in all its complexity, A.B.C.'s of Behavioral Forensics provides striking insights on the psychology of white-collar crime with practical tools to help you detect and prevent fraud.

In this book, you'll discover the behavioral red flags to look for in your workplace, and understand why leaders should care about organizational culture. Topics include:

• The relevance of behavioral approaches
• The fraud triangle and beyond
• The bad apple, bad bushel, and bad crop (A.B.C.) theory
• How the basics of human behavior tie into fraud
• Understanding the "balance sheet basics" of the mind
• The mind of the predatory fraudster—a la "Step into my parlor . . ."
• When honesty reverses course—and stays there
• Helping senior executives stay on the right side of the line—"good ethics is good business"
• Developing psychological awareness and recognizing behavioral/integrity risks surrounding financial fraud suspicions

White-collar criminals know you well, but do you know them and how they operate? If you thought you knew everything there was to know about financial fraud, white-collar crime, and the psychology of fraud, think again. Learn how to get into the mind of the fraudster with A.B.C.'s of Behavioral Forensics.