A.B.C.'s of behavioral forensics: applying psychology to financial fraud prevention and detection
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
Wiley
2013
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index Foreword -- Preface -- The human factor -- The association of certified fraud examiners (ACFE) : the report to the nations -- The typical fraudster -- This book's approach : the ABCs of fraud -- This book's authors -- This book's setup -- Acknowledgments -- About the authors -- Crossing the line -- Fraud is everywhere -- The sins of quantification and other mindset impediments -- Beyond the fraud triangle -- Why good people do bad things : foundations of behavioral forensics -- Beyond the matter of the fraud triangle and into the mind -- References -- Index |
| Beschreibung: | XXVII, 271 S. |
| ISBN: | 9781118370551 9781118740422 |
Internformat
MARC
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| 245 | 1 | 0 | |a A.B.C.'s of behavioral forensics |b applying psychology to financial fraud prevention and detection |c Sridhar Ramamoorti ... |
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| 500 | |a Includes bibliographical references and index | ||
| 500 | |a Foreword -- Preface -- The human factor -- The association of certified fraud examiners (ACFE) : the report to the nations -- The typical fraudster -- This book's approach : the ABCs of fraud -- This book's authors -- This book's setup -- Acknowledgments -- About the authors -- Crossing the line -- Fraud is everywhere -- The sins of quantification and other mindset impediments -- Beyond the fraud triangle -- Why good people do bad things : foundations of behavioral forensics -- Beyond the matter of the fraud triangle and into the mind -- References -- Index | ||
| 650 | 4 | |a Fraud | |
| 650 | 4 | |a Criminal psychology | |
| 650 | 4 | |a Fraud / Prevention | |
| 650 | 0 | 7 | |a Kriminalpsychologie |0 (DE-588)4033186-6 |2 gnd |9 rswk-swf |
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Datensatz im Suchindex
| _version_ | 1804150559101419520 |
|---|---|
| adam_text | Contents
Foreword
xv
Preface
xvii
Acknowledgments
xxiii
Introduction
1
The Human Factor
2
Trust Violation and Its Consequences
4
This Book s Approach: The A.B.C. s of Behavioral Forensics
4
An Interdisciplinary Approach
6
PART I When Fraud Is Committed
9
Chapter
1
Fraud Is Everywhere
13
The Pervasiveness of Fraud
14
On Making (Up) the Numbers
16
A Slippery Slope
19
From Slippery Slope to Broken Windows
21
Fraud Is a Human Act
23
Conclusion
24
Chapter
2
The Sins of Quantification and Other Mind-Set Impediments
27
The Danger of Numbers
29
Data Analysis Is Not Enough
31
Hard Numbers versus Reality
33
Conclusion
37
xi
XII
Contents
Chapter
3
Beyond the Fraud Triangle: Toward an Outline of
A.B.C.
Theory
41
The Relevance of Behavioral Approaches
41
Understanding White-Collar Crime
43
The Fraud Triangle and Other Theories of Causation
45
A.B.C.
Theory: A New Fraud Taxonomy
49
Conclusion
53
PART II The Foundations of Behavioral Forensics:
Why Good People Do Bad Things
55
Chapter
4
Beyond the Fraud Triangle and into the Mind:
The Building Blocks of Behavioral Forensics
—
Understanding How the Basics of Human Behavior
Tie into Fraud
59
Deception Is a Natural Phenomenon
59
The Mind and the Fraud Triangle
60
Emotions: The Power behind Psychological Defenses
67
Affect s Two Ties to Fraud: Motivation and Communication
73
Conclusion
76
Chapter
5
Said the Spider to the Fly
..
Λ
The Predator-Prey Dance
—
Putting Behavioral Science Fundamentals into Motion
81
Emotions, Unconscious, Defenses
—
Oh My!
82
Relationships: Where Fraud Is Set in Motion
82
The Relationship as an End in Itself:
Bernie
Madoff 87
Lance Armstrong and His Accomplices
91
Where Is the Humility?
93
The Power of Shame
94
Good to Evil: How a Hardwired Emotion Is Ignored and Manipulated
99
When Shame Is Maladaptive at Work
104
False Pride: With the Threat of Shame Comes Hubris
107
The Predator Bullies the Professionals
108
The Role of Mental Illness 111
Conclusion
116
Chapter
6
The Accidental Fraudster (Bad Apple):
When the Apple Turns and Honesty Reverses Course
121
Committing the Crime
121
Beyond Greed
122
Contents
XIII
Exploiting a Weakness: A Motivational
Theory of the Accidental Fraudster (Bad Apple)
New Insights in Behavioral Forensics
Disregarding Risk: The Thrill of Being Close to, but Not in, Danger
Why Now? Understanding Life-Span Issues in Fraud Reversals
Lessons from Executives and Managers on the Couch
Conclusion
Chapter
7
The Bad Bushel and Beyond: Seeing the
Larger Context of the C-Suite
Luck and Effort Distinguish Senior
Executives
Ufe
as an Executive: Excitement, Vigilance, and Caution
Trouble in the C-Suite: Overwhelmed, Overpaid, and
Overconfident
—
Narcissism and Beyond
The Individual and the Group: Bad Bushels Arise
The Science of Persuasion
Conclusion
123
127
133
137
139
139
143
144
147
148
153
158
161
PARTMI
A Call to Action
165
Chapter
8
Managing the Ecology of Fraud: What You Can Do on
Monday Morning
171
The Financial Markets: The Moral Foundations of Capitalism
172
Helping Senior Executives to Stay on the Right Side of the Line
176
Piercing the Rationalizations
177
Emotional Manipulation
179
On Lies and Misrepresentation
181
The Operational Fraud Triangle
183
What You Can Do Monday Morning
185
Recognizing Tipping Points (of the Mind)
188
Conclusion
191
Chapter
9
The Future of Behavioral Forensics: Developing Psychological
Awareness to Complement Financial Fraud Suspicions
195
Fraud: A Global Scourge
196
Fraud Is Not a Problem with an Easy Answer
197
A Psychological Autopsy of Fraud
207
The Future of Behavioral Forensics
209
xiv Contents
Afterword
213
Appendix
A The Psychology and Sociology of Fraud: Integrating
the Behavioral Sciences Component into Fraud
and Forensic Accounting Curricula
217
Appendix
В
Chapter Supplements
231
Bibliography
247
About the Authors
255
Index
261
|
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| isbn | 9781118370551 9781118740422 |
| language | English |
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| spelling | Ramamoorti, Sridhar Verfasser (DE-588)104427929X aut A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection Sridhar Ramamoorti ... Hoboken, N.J. Wiley 2013 XXVII, 271 S. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Foreword -- Preface -- The human factor -- The association of certified fraud examiners (ACFE) : the report to the nations -- The typical fraudster -- This book's approach : the ABCs of fraud -- This book's authors -- This book's setup -- Acknowledgments -- About the authors -- Crossing the line -- Fraud is everywhere -- The sins of quantification and other mindset impediments -- Beyond the fraud triangle -- Why good people do bad things : foundations of behavioral forensics -- Beyond the matter of the fraud triangle and into the mind -- References -- Index Fraud Criminal psychology Fraud / Prevention Kriminalpsychologie (DE-588)4033186-6 gnd rswk-swf Wirtschaftskriminalität (DE-588)4066464-8 gnd rswk-swf Wirtschaftskriminalität (DE-588)4066464-8 s Kriminalpsychologie (DE-588)4033186-6 s DE-604 Erscheint auch als Online-Ausgabe, EPUB 978-1-118-41724-9 Erscheint auch als Online-Ausgabe, PDF 978-1-118-42058-4 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026130601&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ramamoorti, Sridhar A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection Fraud Criminal psychology Fraud / Prevention Kriminalpsychologie (DE-588)4033186-6 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd |
| subject_GND | (DE-588)4033186-6 (DE-588)4066464-8 |
| title | A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection |
| title_auth | A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection |
| title_exact_search | A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection |
| title_full | A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection Sridhar Ramamoorti ... |
| title_fullStr | A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection Sridhar Ramamoorti ... |
| title_full_unstemmed | A.B.C.'s of behavioral forensics applying psychology to financial fraud prevention and detection Sridhar Ramamoorti ... |
| title_short | A.B.C.'s of behavioral forensics |
| title_sort | a b c s of behavioral forensics applying psychology to financial fraud prevention and detection |
| title_sub | applying psychology to financial fraud prevention and detection |
| topic | Fraud Criminal psychology Fraud / Prevention Kriminalpsychologie (DE-588)4033186-6 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd |
| topic_facet | Fraud Criminal psychology Fraud / Prevention Kriminalpsychologie Wirtschaftskriminalität |
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