The author contextualized the phenomenon of accounting fraud using a framework he developed called "Corporate Governance Cosmos." The book contains an extensive literature review including an evaluation of the seminal theory in this area, namely, the Fraud Triangle. There is a comprehensive exploration of the motivations for accounting fraud and a growing realization that Dark Triad (psychopathy, narcissism, and machiavellianism) tendencies may explain why executives engage in accounting fraud. The author expands an established framework entitled Cooks Recipes Incentives Monitoring End results (C R I M E) by Rezaee (2005), to ''C R I M E L'', where L is the "Learning" from 33 international case studies of accounting fraud. Accountants, auditors, antifraud practitioners, and graduate students will find the case studies of accounting fraud particularly useful as it makes the phenomenon tangible and more understandable. The penultimate chapter is a study of the likely impact of financial technology on accounting fraud. The author concludes by marshalling various insights including a brief discussion of ethics, forwarding his International Code of Ethics for Professional Accountants (IFAC) ''Ethical Triangle'', his vision for the future accountant, which he refers to as ''accounting engineers'', and an ancient prescription for the curse of accounting fraud.

Volume 17 first aims to analyse the three most significant dimensions of the current technological development of the economy and society: analytics, intelligence, and ethics. Next, this collection introduces the concept of digital disruption, and puts forward the application of new technologies as a valuable asset in the current business landscape. The authors go on to demonstrate that consumer electronic contracts are better protected than in-person contracts, as the European legislation has created certain mechanisms in order to promote electronic contracting, among which are: the duties of information, the right of withdrawal and online arbitration. One study identifies useful information through data mining in an effort to better understand consumer claims about products and services, mainly complaints about the companies that are evaluated. The penultimate chapter discusses in-memory business intelligence, as well as the modeling of business analysis questions. Lastly, the dynamic processes of the foreign equity price and the foreign exchange rate are depicted by identifying a Markov-modulated multi-currency market model capturing both individual jumps and systematic cojumps.

This book is intended to help professionals, especially from functional areas other than finance-such as sales, marketing, human resource, research and development, production, and procurement-to gain an extensive working knowledge of critical financial principles in an easy-to-follow manner, enabling them to make critical business decisions involving cost-savings, budgets, new projects decisions, and growth strategies. The author introduces the key concepts of finance so you can contribute to the success of your business. These will help you understand the language used by accountants and how financial statements fit together. Furthermore, you will understand how to use ratio analysis to get a sense of the company's performance. In addition, readers will learn the concepts of management accounting and various kinds of decisions, including make-or-buy and shutdown. You will gain an understanding of how to implement budgeting and working capital management. The exciting part is also the chapter on investment appraisal, where readers will learn how to evaluate business proposals from a return standpoint.

Markus Bramberger untersucht in diesem essential definitive Moeglichkeiten, um bei UEberweisungstransaktionen Geld und Zeit einzusparen. Gegenstand sind standardisierte und nicht-standardisierte Transaktionsvarianten und deren Produkte in samtlichen Wahrungen im Inland, in Europa und weltweit. Der Autor beantwortet einerseits konkret spezifische Fragen zu moeglichen Konstellationen in Theorie und Praxis und vermittelt andererseits Tipps zur sofortigen Umsetzung, auch hinsichtlich der Vermeidung von kostenintensiven Reklamationen. Vor dem Hintergrund dieser relevanten, aktuellen und praxisnahen Thematik eignet sich der Leser ein fokussiertes Spezialwissen rund um den Zahlungsverkehr an.Der Autor: Markus Bramberger ist studierter Finanzdienstleistungsexperte. Seine Schwerpunkte liegen im Bereich Zahlungsverkehr und operative Zukunftsforschung.