...1. David Miller is not unique in that he fits the profile of most white collar criminals. White collar criminals look like everyone else in the business world, some are well liked and they seem to be ideal employees. They work long hours and never take vacation but they are most likely working on the constant struggle to conceal their fraud. It is for these reasons that it made Mr. Miller hard to detect. His employers thought he was putting in the extra mile when he would work long hours and he was said to do outstanding work. Most of this was most likely a ploy to cover his tracks. This coupled with Mr. Miller being a very likeable person proved to make his transgressions very hard for his employers to detect. 2. Mr. Miller committed the various fraud schemes by stealing money from his employers through forged checks. In order to forge the checks, Mr. Miller himself would sign the checks or he would trick colleagues into signing their names to checks requiring two authorizing signatures. He would do this by asking them to sign the checks just in case the company needed to authorize a payment while they were on vacation. In order to conceal the fraud, Mr. Miller would retrieve the canceled checks from the bank reconciliation and destroy the canceled checks he used to siphon money. The amount stolen was charged to a business unit’s expense account in order to balance the company’s books. Since Mr. Miller was stealing the money through forges checks, he would simply deposit...
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...manual with test bank Abnormal psychology - thomas f. Oltmanns (5th ed) solutions manual and test bank Abnormal psychology 14e butcher mineka hooley solutions manual and tet bank About Philosophy, 11/E Robert Paul Wolff, instructor manual with test bank Absolute C ++ 4e Walter Savitch Solutions manaual and test bank Absolute C++ 5/E Walter Savitch solutions manual and test bank Accounting 24e Carl Warren James M. Reeve Solutions manaual and test bank Accounting 9e Horngren Harrison Oliver Solutions manaual and test bank Accounting concepts and applications - steve albrecht (11th ed) solutions manual and test bank Accounting for governmental and nonprofit entities 16e by wilson & reck solutions manual and test bank Accounting Information System 9e Bonder Solutions manaual and test bank Accounting information systems - george h. Bodnar (10th ed) solutions manual and test bank Accounting information systems 12e marshall b. Romney paul j. Steinbart solutions manual and test bank Accounting Information Systems 2e Robert Hurt Solutions manaual and test bank Accounting information systems 9e...
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...Advanced Accounting Beams Anthony 11th Edition Solutions Manual Click here to download immediately!!! http://solutionsmanualtestbanks.blogspot.com/2011/10/advanced-accountingbeams-anthony-11th.html ----------------------------------------------------------------------Advanced Advanced Advanced Advanced Accounting Accounting Accounting Accounting Beams Beams Beams Beams Anthony Anthony Anthony Anthony 11th 11th 11th 11th Edition Edition Edition Edition Solutions Solutions Solutions Solutions Manual Manual Manual Manual -------------------------------------------------------------------------***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Solution Manual in e-version of the following book*** Name: Advanced Accounting Author: Beams Anthony Edition: 11th ISBN-10: 0132568969 Type: Solutions Manual - The file contains solutions and questions to all chapters and all questions. All the files are carefully checked and accuracy is ensured. - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6 hours. This is the quality of service we are providing and we hope to be your helper. Delivery is in the next moment. Solution Manual is accurate. Buy now below and the DOWNLOAD LINK WILL APPEAR IMMEDIATELY once payment is...
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...Click here to download the solutions manual / test bank INSTANTLY!! http://testbanksolutionsmanual.blogspot.com/2011/02/accounting-information-systems-romney.html ------------------------------------------------------------------------------------------------------------------------ Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney Steinbart 11th Edition Solutions Manual Accounting Information Systems Romney Steinbart 11th Edition Solutions Manual ------------------------------------------------------------------------------------------------------------------------ ***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Solution Manual in e-version of the following book*** Name: Accounting Information Systems Author: Romney Steinbart Edition: 11th ISBN-10: 0136015182 Type: Solutions Manual - The file contains solutions and questions to all chapters and all questions. All the files are carefully checked and accuracy is ensured. - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6...
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...How is the impact of the international accounting standards in the CPA test? Miller, W., & Becker, D. (2010). Why Are Accounting Professors Hesitant to Implement IFRS? The CPA Journal, 80(8), 63-67. This article summarizes the movement in different countries towards the implementation of the International Accounting Standards, and more importantly, how professor need to start teaching this new standards. Why? Because then the accounting graduates will be tested in that field, and if they are not properly taught what will happen is that they will fail in the CPA test. There are some exhibits and research chart that show the proper evidence and the survey findings. I think this is a very relevant article, because the same situation applies to me. I studied accounting, and back in school they barely teach us the International Accounting Standards. Now if we want to take the CPA test, we would be tested in that subject. William Miller, CPA, is an assistant professor of accounting and D'Arcy A. Becker, CPA, is a professor of accounting and chair of the department of accounting and finance, both at the University of Wisconsin-Eau Claire. This document was found in ABI/Inform Complete. Booker, Q., & Blum, J. (1999). The International Uniform CPA Qualification Examination. CPA Journal, 69(12), 40. This document was retrieved from Business Source Complete. Doran, D.T. & Brown, C.A. (2001). The future of the accounting profession. Journal of State Taxation...
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...Organizational Theory, Design, and Change Jones 6th Edition Test Bank Click here to download the solutions manual / test bank INSTANTLY!!! http://solutionsmanualtestbanks.blogspot.com/2011/10/organizational-theory-d esign-and-change_18.html ----------------------------------------------------------------------Organizational Organizational Organizational Organizational Theory, Theory, Theory, Theory, Design, Design, Design, Design, and and and and Change Change Change Change Jones Jones Jones Jones 6th 6th 6th 6th Edition Edition Edition Edition Test Test Test Test Bank Bank Bank Bank -------------------------------------------------------------------------***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Test Bank in e-version of the following book*** Name: Organizational Theory, Design, and Change Author: Jones Edition: 6th ISBN-10: 0136087310 Type: Test Bank - The test bank is what most professors use an a reference when making exams for their students, which means there’s a very high chance that you will see a very similar, if not exact the exact, question in the test! - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6 hours. This is the quality of service we are providing and we hope to be your...
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...Case 5-1 David L. Miller: Portrait of a White-Collar Criminal 1. How does Miller fit the profile of the average fraud perpetrator? David Miller looks just like a normal employee and that is the main reason he would fit right into the profile of that of the average fraud perpetrator. Those who are usually while collar workers do look like most in the world of business, and thus making them even more of a perpetrator in some cases. These type of workers do work long hours and most of the time it is because they are committing the fraud or trying to hide it. They work long hours and never take vacation but they are most likely working on the constant struggle to conceal their fraud. How does he differ? Miller differed from the profile of the average fraud perpetrator because he assured the companies he did fraud with in the beginning and took fault for his actions. Miller also said he would pay back the money he had stolen. The company gave Miller a chance and he did make good on his promise. The down side is that he may be frauding other companies to pay back the first company his frauded. How did these characteristics make him difficult to detect? These characteristics made it difficult to detect Miller because his white collar criminal image was so identical to that of the general public, and he was trusted and liked by all of his employers. Since he works inside the company, he is aware of the company’s system and weakness. And with this, he managed to exploit...
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...------------------------------------------------- Semester 1, 2015 ------------------------------------------------- Total Word Count: 1250 ------------------------------------------------- This case study will analyse the ethical dilemmas faced by David, audit manager at C & A who is hired to do the financial year-end audit for MAL. The six step ethical framework will be adopted to gain an understanding of principles and obligations for analysing the situation faced by David and arrive to a professional and responsible resolution. Step 1: Relevant Facts of the Case MAL-Marburg Appliances Ltd | * White goods company listed on the ASX * Reckless furnishing of financial statements. * Issues not identified in previous audit report * Unqualified audit reports issued for the previous 5 years * Closing inventory count is overstated as it included obsolete goods. | Penny Yang | * The CFO of MAL * Offered David a discounted yearly gym membership * Intimidated David and Michael to finish audit within 6 weeks, or MAL will change the audit team | Joe Miller | * A new warehouse manager * Inexperienced in large volume of purchase and sales | Michael Thompson | * New lead audit partner at MAL * Not familiar with “white goods industry ” | David Brown | * Employed by mid-tier firm of C&A * Audit manager for MAL * Received a $10,000 increase in salary * Not involved in MAL’s audit before * Ask his friend (Peter) for advice | Step 2: Identify The Ethical...
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...Acct 200 CRN # Group Research Project Sarbanes Oxley David, Eric, Jeff We have decided to analyze and research the managerial accounting theory of the Sarbanes Oxley Act. In this project we will describe how this act became in existence, the implementation of this act into major corporations, the organization problem that the act was developed to address, the specific pros and cons of this act, how companies have adjusted accounting process because of this act, and our position on the act. In analyzing and researching these different topics we will better understand the complexity and the specific foundations of the Sarbanes Oxley Act. As stated above we will first look at how the Sarbanes Oxley Act became in existence. The Sarbanes Oxley Act was passed into legislation in 2002 because of a series of corporate scandals. Some regard the Sarbanes Oxley Act as the most significant modification of securities regulation since the 1930’s. However, in the 1990’s, there were a number of amendments that significantly enlarged the regulatory powers of the Securities Exchange Commission. These acts were significant that led up to the implementation of the Sarbanes Oxley Act of 2002. These regulations include the Penny Stock Reform Act of 1990, the Securities Acts Amendments of 1990, the Market Reform Act of 1990, and the National Securities Markets Improvement Act of 1996. All of these acts have helped shape and form the original Sarbanes Oxley Act of 2002. For years...
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...CHAPTER 5 COMPUTER FRAUD SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 5.1 Do you agree that the most effective way to obtain adequate system security is to rely on the integrity of company employees? Why or why not? Does this seem ironic? What should a company do to ensure the integrity of its employees? The statement is ironic because employees represent both the greatest control strength and the greatest control weakness. Honest, skilled employees are the most effective fraud deterrent. However, when fraud occurs, it often involves an employee in a position of trust. As many as 90% of computer frauds are insider jobs by employees. Employers can do the following to maintain the integrity of their employees. (NOTE: Answers are introduced in this chapter and covered in more depth in Chapter 7) Human Resource Policies. Implement human resource policies for hiring, compensating, evaluating, counseling, promoting, and discharging employees that send messages about the required level of ethical behavior and integrity Hiring and Firing Practices: Effective hiring and firing practices include: o Screen potential employees using a thorough background checks and written tests that evaluate integrity. o o Remove fired employees from all sensitive jobs and deny them access to the computer system to avoid sabotage. Managing Disgruntled Employees: Some employees who commit a fraud are disgruntled and they are seeking revenge or "justice" for some wrong...
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...A mechanic and his daughter make a discovery that brings down Autobots and Decepticons - and a paranoid government official - on them. Director: Michael Bay Writer: Ehren Kruger (screenplay) Stars: Mark Wahlberg, Nicola Peltz, Jack Reynor Nicola Peltz ... Tessa Yeager Mark Wahlberg ... Cade Yeager Abigail Klein ... Joshua's Jr. Assistant Stanley Tucci ... Joshua Sophia Myles ... Darcy Jack Reynor ... Shane Peter Cullen ... Optimus Prime (voice) Bingbing Li ... Su Yueming Titus Welliver ... Savoy Kelsey Grammer ... Harold Attinger T.J. Miller ... Lucas King King ... Rural Guy Victoria Summer ... Joshua's Executive Assistant Melanie Specht ... Joshua's Senior Executive Assistant Cleo King Cleo King ... Realtor Michael Wong Michael Wong Aaron Lee Wright ... News Crew Geng Han Geng Han Kristin Miller White ... Townsperson / Driver Chanel Celaya Chanel Celaya ... Cate James Bachman ... Gill Wembley (rumored) B. Adam Baillio ... Timothy Ray Lui Ray Lui Byron Li Byron Li Teresa Daley Teresa Daley ... Loli Candice Zhao Candice Zhao Heather Danner ... Window Shopper (uncredited) Nesti Gee ... Window Shopper (uncredited) Matt Jones ... Window Shopper (uncredited) Logan Kimes ... Window Shopper (uncredited) Anna Li ... Hong Kong Resident (uncredited) Ron Shedd ... Grandpa (uncredited Produced by Michael Bay ... executive producer Ian Bryce ... producer Matthew Cohan ... co-producer ...
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...http://solutionsmanualtestbanks.blogspot.com/2011/10/accounting-principles-weygandt-9th.html Accounting Principles Weygandt Kieso Kimmel 9th Edition Solutions Manual -------------------------------------------------------------------------- Name: Accounting Principles Author: Weygandt Kieso Kimmel Edition: 9th ISBN-10: 047031754X Type: Solutions Manual - The file contains solutions and questions to all chapters and all questions. All the files are carefully checked and accuracy is ensured. - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6 hours. This is the quality of service we are providing and we hope to be your helper. Delivery is in the next moment. Solution Manual is accurate. Buy now below and the DOWNLOAD LINK WILL APPEAR IMMEDIATELY once payment is done! Prepare to receive your Accounting Principles Solution Manual in the next moment. -------------------------------------- Accounting Principles Solution Manual Here’s a sample list of all other solutions manuals we have, if you need any one of them please contact us at solutionsmanualzone@gmail.com -A Transition to Advanced Mathematics by Douglas Smith, Maurice Eggen 5 Solution Manual -Accounting by Carl S. Warren, James M. Reeve 24...
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...Capstone Case Analysis – Identifying the Problem or Issue ACCT 480 Sue Miller In publicly traded companies, stockholders and investors rely on accurate financial statements and on an outside auditor’s statement to determine if they have a good company to invest in. There were several merger and take overs in the telecommunication community by WorldCom. When mergers occur there many factors that affect the work of both employees and major management. This case analysis will point out problems and issues that were involved in the failure of WorldCom. It will describe how the mergers put stress on the company to show positive financial statements. (The WorldCom Accounting Scandal) How the company manipulated the statements to their advantage, and legal issues that occurred in this case. There was the misconduct by Arthur Anderson which helped in the demise of this case with WorldCom. This analysis will pinpoint as many problems and issues of WorldCom while they were alive. Capstone Case Analysis – Identifying the Problem or Issue The history of WorldCom is the company was created in 1983 was created by two business men named Murray Waldron and William Rector. They created this company as a long distance discount service (LLS) after the breakup of AT & T . (Reuters and Washington post, March 2005) The company problems started with hiring Bernie Ebbers who was an investor but had no experience at all in management. I consider him a “jack of all trades”...
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...Login 2006 GMC Sierra 1500 Join The Research Paper Factory $10,995 VIEW Join Search Browse Saved Papers Search over 100,000 Essays Home Page » Other Topics Accountability In: Other Topics Accountability This essay is all about accountability. Where it came from and why it’s important today. The word “accountable” has so much history behind it. Accountability is important on all levels. Being able to be accountable is a corner stone of being a working member of society. Accountability is a word with many different meanings. This essay will explore what accountability is, where it comes from, and what it means to “be accountable”. Websters dictionary defines it as such: the quality or state of being accountable; especially; an obligation or willingness to accept responsibility or to account for ones actions. "Accountability" stems from late Latin accomptare (to account), a prefixed form of computare (to calculate), which in turn derived from putare (to reckon). While the word itself does not appear in English until its use in 13th century Norman England, the concept of account-giving has ancient roots in record keeping activities related to governance and money-lending systems that first developed in Ancient Israel, Babylon, Egypt, Greece, and later, Rome What is accountability and the definition: (DOD) The obligation imposed by law or lawful order or regulation on an officer or other person for keeping accurate record of property, documents, or funds. The person having...
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