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AbstractBecause of the recent collapse of several major companies, investors' confidence in audited financial statements has decreased significantly. Fraud has been a major topic among many scholars and stakeholders due to its importance and impact on financial statements and economies at large. This study examines auditors' responsibility in fraud detection.The results of such an examination highlight the differences between the perception of fraud by audit trainees and by experienced auditors. Gender differences are also highlighted in relation to fraud procedures and perception of fraud. External auditors in the Middle East are aware, to a certain extent, of their responsibilities regarding fraud detection and prevention. Audit work is conducted in relative compliance with established auditing standards. Additional testing that is over and above their responsibilities is being done in some cases due to auditors' concerns for their reputation.This paper fulfils a resource need for academics and practitioners. It indicates that the existence of fraud in the Middle East is not linked to auditors' misunderstanding of their responsibilities, but might be attributed to the corporate culture and environment.

This article analyzes the recruitment of CEOs at the 100 largest German companies, focusing on how the transition from "Deutschland AG" to integration with European and global markets has impacted the recruitment and career patterns as well as networks of German CEOs. This study found signs of both continuity and change. The percentage of technically educated German CEOs, as well as CEOs with a Ph.D., continues to be quite high. In contrast, the professionalization of managerial positions in Germany, the decline in corporate tenure, and a gradually opening recruitment market reflect the changing orientation of German corporate culture toward international markets. The analysis of the overall corporate network and its components reveals that the density of the overall corporate network in Germany has increased, which corresponds to the increased number of CEOs with shared alumni experience as well as with additional connections through various policy associations. The density of co-worker networks has, however, decreased. The structure of the German corporate network is not unified but consists of a set of highly dense groups (cliques). The findings and their implications for further research on change in German corporate structures are discussed.

In this paper, we develop a multi-stage formative measurement model to investigate which factors constitute the corporate brand of a start-up as seen from within the firm (corporate identity) and as perceived from outside (corporate image). Furthermore, we propose a structural model for brand building in start-ups, i.e. the causal relation between corporate identity and corporate image. We test this model empirically for a sample of 311 German start-ups. The study proves the importance of well-balanced and timely corporate branding activities in new ventures. It shows that internal branding activities are at least as important as those communication measures that are directly targeted at external audiences like customers and investors.

What every leader needs to know about dignity and how to create a culture in which everyone thrives This landmark book from an expert in dignity studies explores the essential but underrecognized role of dignity as part of good leadership. Extending the reach of her award winning book Dignity: Its Essential Role in Resolving Conflict, Donna Hicks now contributes a specific, practical guide to achieving a culture of dignity. Most people know very little about dignity, the author has found, and when leaders fail to respect the dignity of others, conflict and distrust ensue. Hicks highlights three components of leading with dignity: what one must know in order to honor dignity and avoid violating it; what one must do to lead with dignity; and how one can create a culture of dignity in any organization, whether corporate, religious, governmental, healthcare, or beyond. Brimming with key research findings, real life case studies, and workable recommendations, this book fills an important gap in our understanding of how best to be together in a conflict ridden world.

Section 1: Nature of FraudChapter 1. Corporate Fraud Exposed: An Overview; H. Kent Baker, Lynnette Purda, and Samir Saadi Chapter 2. Types of Corporate Fraud; Halil Kiymaz Chapter 3. How Fraud Offenders Rationalize Financial Crime; Iva Charlopova, Paul Andon, and Clinton Free Chapter 4. Accounting Principles and Corporate Fraud; Kirsten L. Anderson Section 2: Causes and Determinants of Corporate Fraud Chapter 5. Corporate Culture and Fraud; Ellie Chapple, Kathleen Walsh, and Yun Shen Chapter 6. Corporate Governance and Fraud; Ali C. Akyol Chapter 7. National Culture, Legal Environment, and Fraud; Chen Liu, Serena Shuo Wu Chapter 8. Agency Theory and Fraud; Chiraz Ben Ali Chapter 9. Executive Influence and Fraud; Philip R. Jones, Joseph Monts, and Andrew C. Spieler Section 3: Consequences of Corporate Fraud Chapter 10. Corporate Political Connections and Corruption; Matthew Boland Chapter 11. The Spillover Impact of Corporate Fraud on Peer Firms; Tashfeen Hussain Chapter 12. Crowdfunding Without Crowd-fooling: Prevention is Better Than Cure; Sondes Mbarek and Donia Trabelsi Section 4: Corporate Fraud Detection and Prevention Chapter 13. Corporate Whistleblowing: Towards a Regulatory Approach; Anita Anand Chapter 14. Forensic Accounting and Fraud Deterrence; Casey D. Evans Chapter 15. Cyber Security and Corporate Fraud; James K. Hayes Chapter 16. Law Enforcement Agencies and Corporate Fraud; Robert A. Warren and Michael Pakaluk Chapter 17. Financial Statement Fraud: Motivation, Methods, and Detection; S. David Young Section 5: Corporate Fraud in Practice Chapter 18. Accounting Scandals: Enron, Worldcom, and Global Crossing; Steven Petra and Andrew C. Spieler Chapter 19. Panama Papers and the Abuse of Shell Entities; Carl Pacini and Nicole Forbes Stowell Chapter 20. Stock Option Manipulations; Haifa Amairi, Boushra El Haj Hassan, and Janelle Mann Chapter 21. Satyam Scandal; Yan Luo and Linying Zhou Chapter 22. Corporate Fraud: The Cases of Barings Bank, Volkswagen, and HIH Insurance; Sayan Sarkar and Andrew C. Spieler Section 6: Future Research Issues Chapter 23. Corporate Fraud: Avenues of Future Research; Nadia Smaili, Julien Le Maux, and Walid Ben Amar.

Why is corporate governance important? -- Summary of major corporate governance principles and best practices -- Best practices to monitor risk in different organizational departments -- Monitoring and changing the corporate culture -- The internal audit function -- Compensation committees of public, private and non-profit organizations -- Other committees -- Independent directors and their committees -- IT content best practices -- IT security best practices -- Who can qualify for a public company audit committee? -- Public company audit committee: personal liability of audit committee members -- Minimum responsibilities of public company audit committees -- Other public company audit committee functions -- Thirty best practice considerations for the public company audit committee -- Who is an independent auditor? -- Corporate governance for family-owned and other private businesses -- Corporate governance for non-profit organizations

Welcome to Assemble You Audio Learning. In a psychologically safe work environment, people feel free to share ideas, mistakes and criticisms. They worry less about protecting their image and focus more on doing a great job. These are the words of Amy C. Edmondson to Forbes. Edmondson is an economics professor at Harvard University and has been studying the concept of psychological safety since 1999. But what is psychological safety and how can you promote a work environment that prioritizes it? In this track we will explore the concept and study its benefits. Simply put, a psychologically safe work environment is one in which team members feel able to speak up without fear of being judged or criticized. It is an environment that allows people to share their ideas and highlight problems. Learning Objectives: Discover the meaning of psychological safety IExplore the benefits of psychological safety for a company and its people Examine how leaders can begin to increase levels of psychological safety in their organizations.