The Psychology of Embezzlement

The Psychology of Embezzlement
Title The Psychology of Embezzlement PDF eBook
Author David Curnow
Publisher Springer Nature
Pages 396
Release 2021-08-06
Genre Psychology
ISBN 3030744396

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Using recent research and case studies, this book offers an evidence-based insight into the embezzler’s mindset as they commit crimes that are costing nations, organisations and individuals increasingly more each year. This mindset is described in detail as the embezzler develops their motivation to steal from their employer, finds a method of stealing, assesses the risks, executes the theft, and then determines whether to continue to steal. The organisational landscape of security capabilities, culture and financial circumstances provide the environment that this mindset operates within. The embezzler’s approach to the crime is broken down into four stages: Pre-Existing Vulnerabilities, Induction to First Theft, Ongoing Theft and Detection to Resolution. The author recommends strategies based on the embezzler’s mindset for organisations to enhance their ability to protect themselves from such inside threats that attack their reputation, productivity, morale and, in the worst cases, financial viability.

Other People's Money

Other People's Money
Title Other People's Money PDF eBook
Author Donald Ray Cressey
Publisher
Pages 191
Release 1953
Genre Embezzlement
ISBN 9780875852027

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Why They Do It

Why They Do It
Title Why They Do It PDF eBook
Author Eugene Soltes
Publisher Public Affairs
Pages 460
Release 2016-10-11
Genre Business & Economics
ISBN 1610395360

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Financial fraud in the United States costs nearly $400 billion annually. The executives responsible for this corporate duplicity usually earn excellent salaries. So why do they become criminals? Harvard Business School professor Eugene Soltes shares his findings after years of extensive research. His numerous case histories make for fascinating reading. He speaks almost exclusively about men so don't look for gender-neutral pronouns. As Soltes explains, "Women are conspicuously absent from the ranks of prominent white-collar criminals." getAbstract recommends his compelling study to business students and professors, executives, business pundits, financial law enforcement officials and anyone who handles the money.

The Psychology of Theft and Loss

The Psychology of Theft and Loss
Title The Psychology of Theft and Loss PDF eBook
Author Robert Tyminski
Publisher Routledge
Pages 233
Release 2014-07-11
Genre Psychology
ISBN 1317700449

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Why do we steal? This question has confounded everyone from parents to judges, teachers to psychologists, economists to more than a few moral thinkers. Stealing can be a result of deprivation, of envy, or of a desire for power and influence. An act of theft can also bring forth someone’s hidden traits – paradoxically proving beneficial to their personal development. Robert Tyminski explores the many dimensions of stealing, and in particular how they relate to a subtle balance of loss versus gain that operates in all of us. Our natural aversion to loss can lead to extreme actions as a means to acquire what we may not be able to obtain through time, work or money. Tyminski uses the myth of Jason, Medea and the Golden Fleece to explore the dilemmas involved in such situations and demonstrate the timelessness of theft as fundamentally human. The Psychology of Theft and Loss incorporates Jungian and psychoanalytic theories as well as more recent cognitive research findings to deepen our appreciation for the complexity of human motivations when it comes to stealing, culminating in consideration of the idea of a perpetually present ‘inner thief’. Combining case studies, Jungian theory and analysis of many different types of stealing including robbery, kidnapping, plagiarism and technotheft, The Psychology of Theft and Loss is a fascinating study which will appeal to psychoanalysts, psychologists, psychiatrists, social workers, family therapists and students.

A.B.C.'s of Behavioral Forensics

A.B.C.'s of Behavioral Forensics
Title A.B.C.'s of Behavioral Forensics PDF eBook
Author Sridhar Ramamoorti
Publisher John Wiley & Sons
Pages 304
Release 2013-09-23
Genre Business & Economics
ISBN 1118370554

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Get practical insights on the psychology of white-collar criminals—and how to outsmart them Understand how the psychologies of fraudsters and their victims interact as well as what makes auditors/investigators/regulators let down their guard. Learn about the psychology of fraud victims, including boards of directors and senior management, and what makes them want to believe fraudsters, and therefore making them particularly vulnerable to deception. Just as IT experts gave us computer forensics, we now have a uniquely qualified team immersed in psychology, sociology, psychiatry as well as accounting and auditing, introducing the emerging field of behavioral forensics to address the phenomenon of fraud. Ever wonder what makes a white-collar criminal tick? Why does she or he do what they do? For the first time ever, see the mind of the fraudster laid bare, including their sometimes twisted rationalizations; think like a crook to catch a crook! The A.B.C.'s of Behavioral Forensics takes you there, with expert advice from a diverse but highly specialized authoring team of professionals (three out of the four are Certified Fraud Examiners): a former accounting firm partner who has a PhD in psychology, a former FBI special agent who has been with investigative practices of two of the Big Four firms, an industrial psychiatrist who has worked closely with the C-level suite of large and small companies, and an accounting professor who has interviewed numerous convicted felons. Along with a fascinating exploration of what makes people fall for the common and not-so-common swindles, the book provides a sweeping characterization of the ecology of fraud using The A.B.C.'s of Behavioral Forensics paradigm: the bad Apple (rogue executive), the bad Bushel (groups that collude and behave like gangs), and the bad Crop (representing organization-wide or even societally-sanctioned cultures that are toxic and corrosive). The book will make you take a longer look when hiring new employees and offers a deeper more complex understanding of what happens in organizations and in their people. The A.B.C. model will also help those inside and outside organizations inoculate against fraud and make you reflect on instilling the core values of your organization among your people and create a culture of excellence and integrity that acts as a prophylactic against fraud. Ultimately, you will discover that, used wisely, behavioral methods trump solely economic incentives. With business fraud on the rise globally, The A.B.C.'s of Behavioral Forensics is the must-have book for investigators, auditors, the C-suite and risk management professionals, the boards of directors, regulators, and HR professionals. Examines the psychology of fraud in a practical way, relating it to aspects of fraud prevention, deterrence, detection, and remediation Helps you understand that trust violation—the essence of fraud—is a betrayal of behavioral assumptions about "trusted" people Explains how good people go bad and how otherwise honest people cross the line Underscores the importance of creating a culture of excellence and integrity that inoculates an organization from fraud risk (i.e., honest behavior pays, while dishonesty is frowned upon) Provides key takeaways on what to look for when hiring new employees and in your current employees, as well as creating and maintaining a culture of control consciousness Includes narrative accounts of interviews with convicted white-collar criminals, as well as interpretive insights and analysis of their rationalizations Furnishes ideas about how to enhance professional skepticism, how to resist fraudsters, how to see through their schemes, how to infuse internal controls with the people/behavioral element, and make them more effective in addressing behavioral/integrity risks Provides a solid foundation for training programs across the fraud risk management life cycle all the way from the discovery of fraud to its investigation as well as remediation (so the same fraud doesn't happen again) Enables auditors/investigators to engage in self-reflection and avoid cognitive and emotional biases and traps that lead to professional judgment errors (e.g., overconfidence, confirmation, self-deception, groupthink, halo effect, availability, speed-accuracy trade-off, etc.) Ever since the accounting scandals surrounding Enron and WorldCom surfaced, leading to the passage of the Sarbanes Oxley Act of 2002, as well as the continuing fall out from the Wall Street financial crisis precipitating the Dodd-Frank Act of 2010, fraud has been a leading concern for executives globally. If you thought you knew everything there was to know about financial fraud, think again. Get the real scoop with The A.B.C.'s of Behavioral Forensics.

The Psychology of Fraud

The Psychology of Fraud
Title The Psychology of Fraud PDF eBook
Author Grace M. Duffield
Publisher
Pages 6
Release 2001
Genre Fraud
ISBN 9780642242242

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Fraud, like other crime, can best be explained by three factors: a supply of motivated offenders, the availability of suitable targets and the absence of capable guardians-control systems or someone "to mind the store", so to speak (Cohen & Felson 1979).In this, the first of two papers, the authors focus on motivation and other psychological aspects of fraud. They identify a number of psychological correlates of fraud offending, but note that these are by no means unique to fraud, and do not necessarily differentiate fraudsters from law-abiding citizens. The other two factors, opportunities and guardianship, provide more scope for fraud control and are addressed in a companion paper on "red flags", or situational indicia, of fraud risk.

The Thief in Your Company

The Thief in Your Company
Title The Thief in Your Company PDF eBook
Author Tiffany Couch
Publisher Lioncrest Publishin
Pages 247
Release 2017-01-12
Genre Accounting fraud
ISBN 9781619615861

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Fraud can happen anywhere-even in the most successful companies. Most businesses, large and small, lose an average of 5% of their annual gross revenues to insider fraud. The worst part? The Thief in Your Company is most likely the person you trust the most. Forensic accountant Tiffany Couch is a sleuth with an adding machine. She has seen theft in many forms, but what sticks with her the most is not the fraud schemes or the dollar losses. It's the victims who all experience the same emotional devastation that these crimes leave in their wake. And her warning: It can happen to you. The Thief in Your Company will educate you and entertain you, pull at your heart strings, and convince you to put her time-tested security blueprint into practice. All types and sizes of organizations will learn how to: Be familiar with and protect against the most common fraud schemes Recognize who the typical fraudsters are Leave the door open for whistleblowers to report suspicious activity Take specific actionable steps if fraudulent activity is discovered Understand the emotional impacts of financial crimes The impacts of fraud are financially and emotionally devastating. Taking simple actionable steps will help companies recover, gain peace of mind, and take their power back.