Deception and Financial Mayhem explores whether the corporate psychopath accountant can be identified, modeled, and ultimately constrained.
This book extensively discusses accounting fraud, including recent accounting scandals, and its relationship with Corporate Governance. Major accounting fraud models, including The Fraud Triangle, are examined and the lens of The Dark Triad (Machiavellianism, Narcissism, Psychopathy) is also presented to better understand the perpetrators of accounting fraud.
Utilizing the Levenson’s Self-Report Psychopathy Scale, a multiple regression model known as the ‘Corporate Psychopath Equation’ is proposed to potentially identify psychopathic tendencies in accountants and auditors. The foundational aspects of blockchain technology are covered along with its potential to prevent accounting fraud.
The authors outline automation technologies and ‘People-Centric Approaches’, including the Sheikh Maniar Crowe Anti-Fraud Culture Builder –which can potentially foster an ethical culture and deter accounting fraud until the blockchain technology becomes ubiquitous. Finally, perpetual vigilance is advised, even as the specter of the corporate psychopath accountant may diminish.
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Saad Maniar, FCCA, is Senior Partner & Board member at Crowe UAE, an acclaimed practitioner and thought leader with a track record of more than 25 years in audit assurance, taxation, and business advisory. Saad also chairs the UAE ACCA Members Advisory Committee, representing over 10, 000 aspiring and working professionals.
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