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.

Handbook of Frontier Markets: Evidence from Asia and International Comparative Studies provides novel insights from academic perspectives about the behavior of investors and prices in several frontier markets. It explores finance issues usually reserved for developed and emerging markets in order to gauge whether these issues are relevant and how they manifest themselves in frontier markets. Frontier markets have now become a popular investment class among institutional investors internationally, with major financial services providers establishing index-benchmarks for this market-category. The anticipation for frontier markets is optimistic uncertainty, and many people believe that, given their growth rates, these markets will be economic success stories. Irrespective of their degrees of success, The Handbook of Frontier Markets can help ensure that the increasing international investment diverted to them will aid in their greater integration within the global financial system.

If you've ever thought about succession planning and avoided it because it seemed too complex and daunting, this book is for you. If you're a business owner who has never thought about succession planning, this book is for you. This book is designed to be a primer, an overview of succession planning, written in language that you can understand. It will help you navigate the process of developing an effective succession plan for your business. In other words, it will help you pass the torch without getting scorched. I've had a lot of experience with succession planning and the consequences of the absence of a succession plan, and I know first-hand how critical is the need for effective succession planning for any business, large or small. My goal is to demystify this topic and present you, the reader, with basic concepts that will remove your fears and replace them with a solid platform for the legacy you wish to pass on to the next generation.

The general store in late-nineteenth-century America was often the economic heart of a small town. Merchants sold goods necessary for residents' daily survival and extended credit to many of their customers; cash-poor farmers relied on merchants for their economic well-being just as the retailers needed customers to purchase their wares. But there was more to this mutual dependence than economics. Store owners often helped found churches and other institutions, and they and their customers worshiped together, sent their children to the same schools, and in times of crisis, came to one another's assistance.

For this social and cultural history, Linda English combed store account ledgers from the 1870s and 1880s and found in them the experiences of thousands of people in Texas and Indian Territory. Particularly revealing are her insights into the everyday lives of women, immigrants, and ethnic and racial minorities, especially African Americans and American Indians.

A store's ledger entries yield a wealth of detail about its proprietor, customers, and merchandise. As a local gathering place, the general store witnessed many aspects of residents' daily lives--many of them recorded, if hastily, in account books. In a small community with only one store, the clientele would include white, black, and Indian shoppers and, in some locales, Mexican American and other immigrants. Flour, coffee, salt, potatoes, tobacco, domestic fabrics, and other staples typified most purchases, but occasional luxury items reflected the buyer's desire for refinement and upward mobility. Recognizing that townspeople often accessed the wider world through the general store, English also traces the impact of national concerns on remote rural areas--including Reconstruction, race relations, women's rights, and temperance campaigns.

In describing the social status of store owners and their economic and political roles in both small agricultural communities and larger towns, English fleshes out the fascinating history of daily life in Indian Territory and Texas in a time of transition.