{"product_id":"holding-accountants-accountable-isbn-9781119597698","title":"Holding Accountants Accountable","description":"\u003cp\u003e\u003cb\u003eAn essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCredentialed 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. \u003ci\u003eFraud\u003c\/i\u003e helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards.\u003c\/p\u003e \u003cp\u003eAuthor 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:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eRecognize current and emerging trends to identify new areas of weakness\u003c\/li\u003e \u003cli\u003eAddress time and budget constraints with effective delegation and supervision of lower-level staff\u003c\/li\u003e \u003cli\u003eMaintain a healthy dose of skepticism by ‘testing not accepting’\u003c\/li\u003e \u003cli\u003eUnderstand the effort and expertise required to perform an investigation before accepting engagements\u003c\/li\u003e \u003cli\u003eAvoid establishing biases and pre-determining outcomes before accepting assignments\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eA full-featured resource, complete with PowerPoint slides and a test bank, \u003ci\u003eFraud\u003c\/i\u003e is invaluable for auditors, accountants, and other certified fraud examiners.\u003c\/p\u003e \u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eIntroduction xi\u003c\/p\u003e \u003cp\u003eStatement on Standards for Consulting Services xx\u003c\/p\u003e \u003cp\u003eDiscussion Points xxvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: F – Forgetting the Present and the Past 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud in the Present and Past 1\u003c\/p\u003e \u003cp\u003eManagement 6\u003c\/p\u003e \u003cp\u003eExternal Auditors 11\u003c\/p\u003e \u003cp\u003eInternal Auditors 17\u003c\/p\u003e \u003cp\u003eEthical Standards around the World 18\u003c\/p\u003e \u003cp\u003eAudit versus Fraud Investigation 32\u003c\/p\u003e \u003cp\u003eSummary 40\u003c\/p\u003e \u003cp\u003eRecommendations 40\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: R – Relying on Others 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 45\u003c\/p\u003e \u003cp\u003eManagement 46\u003c\/p\u003e \u003cp\u003eExternal Auditors 55\u003c\/p\u003e \u003cp\u003eInternal Auditors 69\u003c\/p\u003e \u003cp\u003eExpert Witnesses 71\u003c\/p\u003e \u003cp\u003eAdditional Considerations 74\u003c\/p\u003e \u003cp\u003eSummary 75\u003c\/p\u003e \u003cp\u003eRecommendations 75\u003c\/p\u003e \u003cp\u003eDiscussion Questions 76\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: A – Accepting, Not Verifying 81\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 81\u003c\/p\u003e \u003cp\u003eSufficient Evidential Matter 84\u003c\/p\u003e \u003cp\u003eManagement 89\u003c\/p\u003e \u003cp\u003eExternal Auditors 96\u003c\/p\u003e \u003cp\u003eOthers: Expert Witnesses 100\u003c\/p\u003e \u003cp\u003eSummary 106\u003c\/p\u003e \u003cp\u003eRecommendations 106\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: U – Underestimating the Effort 109\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 109\u003c\/p\u003e \u003cp\u003eExternal Auditors 111\u003c\/p\u003e \u003cp\u003eExpert Witnesses, Fraud Examiners, and Consulting Experts 118\u003c\/p\u003e \u003cp\u003eManagement and Internal Audit 136\u003c\/p\u003e \u003cp\u003eSummary 137\u003c\/p\u003e \u003cp\u003eRecommendations 138\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: D – Determining the Outcome Before the Work 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 141\u003c\/p\u003e \u003cp\u003eObjectivity 145\u003c\/p\u003e \u003cp\u003eObjectivity in Other Areas 152\u003c\/p\u003e \u003cp\u003eDue Professional Care and Skepticism 154\u003c\/p\u003e \u003cp\u003eSummary 164\u003c\/p\u003e \u003cp\u003eRecommendations 164\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Overcoming Barriers to Reporting Fraud and Misconduct 167\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 167\u003c\/p\u003e \u003cp\u003eBarriers 168\u003c\/p\u003e \u003cp\u003eSummary 189\u003c\/p\u003e \u003cp\u003eRecommendations 190\u003c\/p\u003e \u003cp\u003eAbout the Author 195\u003c\/p\u003e \u003cp\u003eAcknowledgments 197\u003c\/p\u003e \u003cp\u003eIndex 203\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJEFFREY G. MATTHEWS, CPA, CFE,\u003c\/b\u003e 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.\u003c\/p\u003e  \u003cp\u003e\u003ci\u003eHolding Accountants Accountable\u003c\/i\u003e offers a detailed review of Jeffrey Matthews’ remarkable (and often hair-raising) journey as a forensic accountant and contains hard-won, practical advice to help accountants avoid being caught in unethical practices. During the course of his career, Matthews faced death threats, retaliation, and family hardships while working on various fraud investigations. While challenged on many occasions, he never deviated from upholding professional standards.\u003c\/p\u003e \u003cp\u003e\u003ci\u003eHolding Accountant Accountable\u003c\/i\u003e is filled with real-life stories that clearly illustrate the common tendencies that so often hinder an accountant’s ability to detect, deter, and prevent fraud and misconduct that could violate the standards and ethics of the accounting profession. Drawing on his years of experience, Matthews explains how accountants can avoid being subject to unethical and fraudulent practices, such as:  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eF\u003c\/b\u003eorgetting the Present: Many practitioners feel it could never happen to them or to their clients. Professionals must stay on top of emerging trends to identify new areas of weakness. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eR\u003c\/b\u003eelying on Others: A work environment that is not conducive to collaboration, relies on inexperienced staff, and\/or combined with an over-extended supervisor with limited time (or budget) can lead to a disaster. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eA\u003c\/b\u003eccepting Not Testing: Practitioners must maintain a healthy dose of skepticism in discharging their duties. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eU\u003c\/b\u003enderestimating the Effort and Qualifications: Often practitioners are presented with assignments but have little time, budget, or direction. Some firms push examiners to accept engagements they are not fully qualified to perform. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eD\u003c\/b\u003eetermining the Outcome Prior to Performing the Assignment: Examiners can become close to their clients and establish biases. Sometimes, the examiner may not realize there is a bias at all. \u003c\/p\u003e\u003cp\u003eIn addition to the author’s many colorful examples, Matthews clarifies his points by including the standards from the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Institute of Internal Auditors. \u003c\/p\u003e\u003cp\u003eWritten for accountants that want to maintain the highest ethical standards of their profession, \u003ci\u003eHolding Accountants Accountable\u003c\/i\u003e is a readable resource written by an acclaimed accountant, lecturer, and college professor.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989367144677,"sku":"NP9781119597698","price":60.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119597698.jpg?v=1761783836","url":"https:\/\/k12savings.com\/es\/products\/holding-accountants-accountable-isbn-9781119597698","provider":"K12savings","version":"1.0","type":"link"}