1 of 12

Slide Notes

DownloadGo Live

Insights From Other Disciplines

No Description

View Outline

MORE DECKS TO EXPLORE

PRESENTATION OUTLINE

1.

INSIGHTS

From other disciplines - Trompeter et al.
Photo by Artist in doing nothing.
2.

AUDITING SOURCES

  • Trompeter et al. 2013
  • Dorminey et al. 2012
3.

Untitled Slide

4.

FRAUDSTER PERSPECTIVE

Photo by ZeroOne
5.

PRESSURE

  • INCENTIVES, MOTIVATIONS
  • Accounting 776
  • Non-accounting 778-780
  • Table 1 A
6.

OPPORTUNITY

  • COSO 780
  • Social networks and interactions 781
7.

RATIONALIZATION/NEUTRALIZATION

Table 1, panel C, 774
Photo by john.purvis
8.

ANTIFRAUD: DETERRENCE

Corporate governance, culture, globalization
Photo by hardaker
9.

ANTIFRAUD: DETECTION

  • Whistle blowing
  • Regulation
  • Computer analytics
  • Interviewing
  • (Table 3)
10.

TRIANGLE OF FRAUD ACTION

  • Act, corruption
  • Concealment
  • Conversion, money laundering
11.

CONSEQUENCES

Perpetrators, victims
Photo by Taiger808
12.

Untitled Slide

Photo by scragz

David Hay

Haiku Deck Pro User