Dr George Appiah-Sokye

Fraud Prevention and Detection Puzzle Dr George Appiah-Sokye

Fraud deterrence, prevention, and detection can be described as a puzzle because fraud cases tend to confound even seasoned auditors and fraud experts. This book entitled-Fraud Prevention and Detection Puzzle: Skills, Strategies, Competencies, and Programs-is written in response to the author's doctoral dissertation research on 'Exploratory Multiple-Case Study on Illinois External Auditors' Perceptions on Fraud Education in Undergraduate Accounting Programs published in October 2016. The aim of publishing this book is to provide further insight into numerous variables of interest that have been offered by participants of the research. While some of the identified variables can deter people from committing fraud, the paradox of fraud education is implicit in three words-detection, prevention, and deterrence. The apparent shortcomings in fraud training have led to the interrogation into the expected competencies of accounting students; leading to modifications of accounting education. The book is divided into four main sections as follows: Section A is focused on fraud detection strategies, Section B is dedicated to fraud detection skills covering traditional accounting and auditing, and forensic accounting. While Section C revolves around fraud detection competencies; Section D is concentrated on fraud detection integration into accounting programs. The conceptual framework has been designed and deployed logically and systematically for steady learning outcome. The topics have been arranged to ensure a better flow of concepts to assist in the appreciation of fraud education as a discipline. Dr. Sahloul's contribution has been incorporated to enrich the discussions, where appropriate. Consequently, the contribution of Dr. Sahloul is acknowledged. A section has been devoted to the treatment of fraud education through professional certification. The concluding part of the book has a summary of the sections of the book as well as, suggestions for educators, scholars or researchers, and practitioners on fraud deterrence, prevention, and detection. Enjoy your reading!