Accounting fraud criminology and ethics



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Select one of these questions and respond using your own words. If you are using an external reference, 1) do not copy and paste its language unless quotation marks are used and a proper citation is evident, and 2) make sure you are paraphrasing so that 80% of the words in your post reflect your original thought.

1) Who is in the best position to “con” you right now? Who is in the best position to “con” your parents? Remember, it is always those you “trust most” who are in the best position to con you or commit fraud.

2) Employee embezzlement is the most common type of occupational fraud. As stated previously, in this type of fraud, employees deceive their employers by taking company assets. Compare direct employee fraud with indirect fraud. Why is indirect fraud harder to detect?

3) In its most common form, management fraud involves top management’s deceptive manipulation of financial statements.Why do you think it is easier for top management to manipulate financial statements than for other individuals in an organization?

4) The purpose of a civil lawsuit is to gain compensation for harm an individual or organization believes has been done to him or her (it). Unlike criminal cases, juries in civil cases need not consist of 12 jurors but may have as few as 6 jurors. The verdict of the jury need not be unanimous.O. J. Simpson was tried for murder both criminally and civilly. He was found innocent in the criminal trial but guilty in the civil trial. Why do you think that was the case?

5) Think about a time in your life when you compromised your own ethical standards. How did the elements of perceived pressure, perceived opportunity, and rationalization affect your decision making? Were the three elements interactive—in other words, did it take less opportunity to make the decision when you were under tremendous pressure?

6) Chances are that all of us have been influenced to do something based upon power that was exerted by others. How have individuals you know used power to influence your actions? What type of power, as described in the text, was used? For example, Have you done something simply because a person(s) had legitimate authority (such as a boss or teacher) over you? Have you ever done anything because a person offered you a reward or benefit for your actions?

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