A. B. C. 's of Behavioral Forensics : Applying Psychology to Fraud Prevention and Detection

Intro -- A.B.C.'s of Behavioral Forensics -- Contents -- 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 -- Notes -- 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 -- Notes -- Chapter 2 The Sins of Quantification and Other Mind‐Set Impediments -- The Danger of Numbers -- Data Analysis Is Not Enough -- Hard Numbers versus Reality -- The Bank: An Ingenue Shall Lead Them-into Fraud -- The Plants: "Let's Manufacture More Than Widgets. Let's Make the Numbers!" -- Case Discussion: Challenging Questions -- Conclusion -- Notes -- Chapter 3 Beyond the Fraud Triangle Toward an Outline of A.B.C. Theory -- 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 -- Notes -- Part II The Foundations of Behavioral Forensics: Why Good People Do Bad Things -- Chapter 4 Beyond the Fraud Triangle and into the Mind The Building Blocks of Behavioral Forensics-Understanding How the Basics of Human Behavior Tie into Fraud -- Deception Is a Natural Phenomenon -- The Mind and the Fraud Triangle -- The "Balance Sheet Basics" of the Mind: The Unconscious, the Symptoms, and the Defenses -- Rationalizations: Compromises We Make within Ourselves -- Emotions: The Power behind Psychological Defenses -- Emotions as a Threat to Understanding the Rational World of Accounting -- Affect's Two Ties to Fraud: Motivation and Communication -- Conclusion -- Notes.