LEADER 00000cam a2200613 i 4500 
003    OCoLC 
005    20240129213017.0 
006    m     o  d         
007    cr ||||||||||| 
008    190808s2020    njua    o     001 0 eng   
010      2019025701 
020    9781119597704|qelectronic book 
020    1119597706|qelectronic book 
020    1119597714|qelectronic book 
020    9781119597711|q(electronic bk.) 
020    |qhardcover 
029 1  AU@|b000065966278 
035    (OCoLC)1113340500 
037    0B23B0B0-6AFE-43C8-817A-A1F591D04307|bOverDrive, Inc.
       |nhttp://www.overdrive.com 
040    DLC|beng|erda|cDLC|dOCLCO|dOCLCF|dYDX|dEBLCP|dYDX|dN$T
       |dOCLCQ|dUBY|dTEFOD|dOCLCO|dK6U|dOCLCQ|dOCLCO|dDXU 
042    pcc 
049    INap 
082 00 657.02/18 
082 00 657.02/18|223 
099    eBook O'Reilly for Public Libraries 
100 1  Matthews, Jeffrey G.,|d1973-|eauthor. 
245 10 Holding accountants accountable :|bhow professional 
       standards can lead to personal liability /|cJeffrey G. 
       Matthews.|h[O'Reilly electronic resource] 
264  1 Hoboken, New Jersey :|bJohn Wiley & Sons, Inc.,|c[2020] 
300    1 online resource (xxviii, 212 pages) 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
490 1  Wiley corporate F & A series 
500    Includes index. 
505 8  Management and Internal AuditSummary; Recommendations; 
       Chapter 5 D -- Determining the Outcome Before the Work; 
       Introduction; Objectivity; Objectivity in Investigations -
       - Predication; Objectivity in Other Areas; Due 
       Professional Care and Skepticism; The Risk of Bias; 
       Summary; Recommendations; 6 Overcoming Barriers to 
       Reporting Fraud and Misconduct; Introduction; Barriers; 
       Emotional Challenges; Fear of Consequences; Indifference, 
       Lack of Awareness, or Simple Exhaustion; Summary; 
       Recommendations; About the Author; Acknowledgments; Index;
       EULA 
520    "The author details his incredible journey as a forensic 
       accountant and how he faced death threats, retaliation and
       family hardships during various fraud investigations. He 
       was tested on numerous occasions but never deviated from 
       professional standards. Over the years, he has collected 
       countless stories representative of the common tendencies 
       that hinder practitioner's ability to detect, deter, and 
       prevent fraud and misconduct, many of which could violate 
       professional standards. In this book he details FRAUD and 
       how accountants can avoid being caught in unethical 
       practices: F -- Forgetting the Present: Many practitioners
       feel it could never happen to them or to their clients. 
       However, one needs only to grab today's newspaper to 
       address this fallacy. Professionals must stay on top of 
       emerging trends to identify new areas of weakness, or they
       could find themselves on the front page. R - Relying on 
       Others: Oftentimes, practitioners face time and budget 
       constraints, which require delegation to lower level 
       staff. A work environment that is not conducive to 
       collaboration, relies on inexperienced staff, and combined
       with an over-extended supervisor with limited time (or 
       budget) can lead to a disaster A -- Accepting Not Testing:
       Practitioners must maintain a healthy dose of skepticism 
       in discharging their duties. Having a habit of Accepting 
       not Testing can put an examiner in a crosshairs of 
       agencies that will certainly do more than just test. U- 
       Underestimating the Effort and Qualifications: Many 
       practitioners are presented with assignments that have 
       little time, budget or direction. Sometimes, practitioners
       fight to "win" those very assignments and shortcuts to the
       finish can ensue. Another iteration is within Firms 
       espousing an "eat what you kill" environment which can 
       push examiners to accept engagements they are not fully 
       qualified to perform. D -- Determining the Outcome Prior 
       to Performing the Assignment. Accountants have all heard 
       this hundreds of times; "This is a relationship business."
       But they have also heard horror stories that begin with 
       "Well, I knew this guy...." Or "I had these friends 
       and....." This is another area ripe for abuse, in that 
       examiners can become close to their clients and establish 
       biases. Sometimes, the examiner may not realize there is a
       bias at all. Overlooking a situation, in while looking 
       forward to the holiday party invite or the honey baked ham
       gift basket can lead an examiner to look for a new career"
       --|cProvided by publisher. 
588    Description based on online resource; title from digital 
       title page (viewed on December 03, 2019). 
590    O'Reilly|bO'Reilly Online Learning: Academic/Public 
       Library Edition 
650  0 Accountants|xProfessional ethics. 
650  0 Accounting|xStandards. 
650  6 Comptables|xDéontologie. 
650  6 Comptabilité|xNormes. 
650  7 Accountants|xProfessional ethics|2fast 
650  7 Accounting|xStandards|2fast 
776 08 |iPrint version:|aMatthews, Jeffrey G., 1973-|tHolding 
       accountants accountable|dHoboken : Wiley, 2019.
       |z9781119597698|w(DLC)  2019025700 
830  0 Wiley corporate F & A series. 
856 40 |uhttps://ezproxy.naperville-lib.org/login?url=https://
       learning.oreilly.com/library/view/~/9781119597698/?ar
       |zAvailable on O'Reilly for Public Libraries 
938    ProQuest Ebook Central|bEBLB|nEBL5977176 
938    YBP Library Services|bYANK|n16537024 
938    YBP Library Services|bYANK|n300948311 
938    EBSCOhost|bEBSC|n2294388 
994    92|bJFN