ISBN : 9782923710761
Year of publication : 2016
Nombre de pages : 290
Langue : #!trpst#trp-gettext data-trpgettextoriginal=5211#!trpAnglais#French#!trpst#/trp-gettext#!trpAnglais#
Governance, transparency, and the fight against fraud have become three goals that many companies and lawmakers have set for themselves. Yet, for nearly 40 years, not a single year has gone by without a scandal involving accounting fraud, a derelict board of directors, or a corrupt auditor making headlines.
This book offers readers a comprehensive and coherent overview of the various aspects of corporate governance, financial reporting quality, and fraud.
The first part of this book aims to present various analytical frameworks that enable readers to assess the quality of governance and the risks associated with the mismanagement of power and conflicts of interest within a company.
According to an old saying, anyone who talks about transparency has never met an accountant in their life. The second part of the book is devoted to the quality of financial information and aims to teach readers how to read and interpret published results.
Fraud is intrinsically linked to the economy. Even in Roman mythology, Mercury, the god of commerce, was also the god of thieves. The third part of the book is devoted to the fight against fraud. It explains the various fraud techniques and provides tools for detecting fraudsters.
Various case studies provide opportunities to apply all of the concepts and tools presented in the book.
Julien Le Maux, Ph.D., M.Sc., CFE, Adm.A. He is an associate professor at HEC Montréal. He teaches courses on governance, anti-fraud measures, and business valuation. The author of numerous articles published in professional and academic journals, he serves as a consultant and sits on various boards of directors.
