A.B.C.'s of Behavioral Forensics by Ramamoorti, Sridhar -- Read -- Imperial Library of Trantor

Index

Cover Praise Title Page Copyright Dedication Epigraph Foreword Preface: A Serendipitous Journey to This Book Acknowledgments Introduction

The Human Factor Trust Violation and Its Consequences This Book's Approach: The A.B.C.'s of Behavioral Forensics An Interdisciplinary Approach

Part I: When Fraud Is Committed

Chapter 1: Fraud Is Everywhere

The Pervasiveness of Fraud On Making (Up) the Numbers A Slippery Slope From Slippery Slope to Broken Windows Fraud Is a Human Act Conclusion

Chapter 2: The Sins of Quantification and Other Mind-Set Impediments

The Danger of Numbers Data Analysis Is Not Enough Hard Numbers versus Reality Conclusion

Chapter 3: Beyond the Fraud Triangle

The Relevance of Behavioral Approaches Understanding White-Collar Crime The Fraud Triangle and Other Theories of Causation A.B.C. Theory: A New Fraud Taxonomy Conclusion

Part II: The Foundations of Behavioral Forensics: Why Good People Do Bad Things

Chapter 4: Beyond the Fraud Triangle and into the Mind

Deception Is a Natural Phenomenon The Mind and the Fraud Triangle Emotions: The Power behind Psychological Defenses Affect's Two Ties to Fraud: Motivation and Communication Conclusion

Chapter 5: “Said the Spider to the Fly . . .”1

Emotions, Unconscious, Defenses—Oh My! Relationships: Where Fraud Is Set in Motion The Relationship as an End in Itself: Bernie Madoff Lance Armstrong and His Accomplices Where Is the Humility? The Power of Shame Good to Evil: How a Hardwired Emotion Is Ignored and Manipulated When Shame Is Maladaptive at Work False Pride: With the Threat of Shame Comes Hubris The Predator Bullies the Professionals The Role of Mental Illness Conclusion

Chapter 6: The Accidental Fraudster (Bad Apple)1

Committing the Crime Beyond Greed Exploiting a Weakness: A Motivational Theory of the Accidental Fraudster (Bad Apple) New Insights in Behavioral Forensics Disregarding Risk: The Thrill of Being Close to, but Not in, Danger Why Now? Understanding Life-Span Issues in Fraud Reversals Lessons from Executives and Managers on the Couch Conclusion

Chapter 7: The Bad Bushel and Beyond

Luck and Effort Distinguish Senior Executives Life as an Executive: Excitement, Vigilance, and Caution Trouble in the C-Suite: Overwhelmed, Overpaid, and Overconfident—Narcissism and Beyond The Individual and the Group: Bad Bushels Arise The Science of Persuasion Conclusion

Part III: A Call to Action

Chapter 8: Managing the Ecology of Fraud

The Financial Markets: The Moral Foundations of Capitalism Helping Senior Executives to Stay on the Right Side of the Line Piercing the Rationalizations Emotional Manipulation On Lies and Misrepresentation The Operational Fraud Triangle What You Can Do Monday Morning Recognizing Tipping Points (of the Mind) Conclusion

Chapter 9: The Future of Behavioral Forensics

Fraud: A Global Scourge Fraud Is Not a Problem with an Easy Answer A Psychological Autopsy of Fraud The Future of Behavioral Forensics

Afterword Appendix A: The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component into Fraud and Forensic Accounting Curricula Appendix B: Chapter Supplements

Bibliography About the Author Index