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Holding Accountants Accountable: How Professional Standards Can Lead to Personal Liability

Holding Accountants Accountable: How Professional Standards Can Lead to Personal Liability

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781119597698
  • Published In: November 2019
  • Format: Hardback , 240 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 600.00

HKD 582.00 Save HKD 18.00 (3%)

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  • Description 
  • Contents 
  • Author 
  • Details

    An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples

    Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. Fraud helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards.

    Author Jeffrey Matthews combines real-world techniques and practical advice with personal insights from his experience as a forensic accountant. Detailing how he faced death threats, retaliation, and family hardships during actual fraud investigations, the author shares how despite serious challenges, he never deviated from professional standards. The author demonstrates how accountants can avoid being caught in unethical practices and examines the common tendencies that hinder the ability to detect, deter, and prevent fraud and misconduct. This fascinating, highly-relevant book will help practitioners:

    • Recognize current and emerging trends to identify new areas of weakness
    • Address time and budget constraints with effective delegation and supervision of lower-level staff
    • Maintain a healthy dose of skepticism by ‘testing not accepting’
    • Understand the effort and expertise required to perform an investigation before accepting engagements
    • Avoid establishing biases and pre-determining outcomes before accepting assignments

    A full-featured resource, complete with PowerPoint slides and a test bank, Fraud is invaluable for auditors, accountants, and other certified fraud examiners.

  • Preface vii

    Introduction xi

    Statement on Standards for Consulting Services xx

    Discussion Points xxvii

    Chapter 1: F – Forgetting the Present and the Past 1

    Fraud in the Present and Past 1

    Management 6

    External Auditors 11

    Internal Auditors 17

    Ethical Standards around the World 18

    Audit versus Fraud Investigation 32

    Summary 40

    Recommendations 40

    Chapter 2: R – Relying on Others 45

    Introduction 45

    Management 46

    External Auditors 55

    Internal Auditors 69

    Expert Witnesses 71

    Additional Considerations 74

    Summary 75

    Recommendations 75

    Discussion Questions 76

    Chapter 3: A – Accepting, Not Verifying 81

    Introduction 81

    Sufficient Evidential Matter 84

    Management 89

    External Auditors 96

    Others: Expert Witnesses 100

    Summary 106

    Recommendations 106

    Chapter 4: U – Underestimating the Effort 109

    Introduction 109

    External Auditors 111

    Expert Witnesses, Fraud Examiners, and Consulting Experts 118

    Management and Internal Audit 136

    Summary 137

    Recommendations 138

    Chapter 5: D – Determining the Outcome Before the Work 141

    Introduction 141

    Objectivity 145

    Objectivity in Other Areas 152

    Due Professional Care and Skepticism 154

    Summary 164

    Recommendations 164

    Chapter 6: Overcoming Barriers to Reporting Fraud and Misconduct 167

    Introduction 167

    Barriers 168

    Summary 189

    Recommendations 190

    About the Author 195

    Acknowledgments 197

    Index 203

  • JEFFREY G. MATTHEWS, CPA, CFE, is a partner at StoneTurn, a global advisory firm with offices throughout the U.S., U.K. and in Germany, Brazil, and South Africa. Jeff opened StoneTurn's office in the DFW market. Matthews is an active member and past president of the Dallas Chapter of the Association of Certified Fraud Examiners. He teaches Forensic Accounting and Fraud Investigations at the University of Texas, Arlington for the Master of Business Administration degree program, a class he created. Matthews was the 2013 Certified Fraud Examiner of the Year and has been recognized for his client service, professional collaboration, and thought leadership throughout his career.

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