Financial Statement Fraud and Other Types of FraudRead the following article: Suh, I., Sweeney, J. T., Linke, K., & Wall, J. M. (2018). Boiling the frog slowly: The immersion of C-suite financial exec

Read the following article:

Suh, I., Sweeney, J. T., Linke, K., & Wall, J. M. (2018). Boiling the frog slowly: The immersion of C-suite financial executives into fraud. Journal of Business Ethics, 1-29.

Prepare a detailed analysis of the article by incorporating your responses to the following questions in well-developed paragraphs (do not use a question-answer format).

• How is financial statement fraud committed on behalf of an organization different from fraud committed against an organization (such as embezzlement)? In your write-up, include how the different types of fraud are committed, who usually commits each type, and who benefits from the fraud.
• The interviewees in the article were financial executives who became involved in accounting fraud PRIOR TO the enactment of the Sarbanes–Oxley Act (SOX). Discuss the impact that SOX would have had on the executives interviewed in the article.
• Discuss the positive and negative effects of regulations on combatting fraud.

Requirements:

• Write a paper of 6 pages in length (double-spaced), not counting the title and reference pages, which you must include.
• Use terms, evidence, and concepts from class readings, including professional business language.
• Cite at least 6 sources for this assignment, outside of the textbook.
• Format your paper according to APA format.

Chapter 11 & Appendix A to Chapter 11 in Fraud Examination

Cresswell, R., & McNeal, A. (2018). What’s your fraud IQ? Journal of Accountancy, 226(5), 28-31.

Serrano-Cinca, C., Gutiérrez-Nieto, B., & Bernate-Valbuena, M. (in press). The use of accounting anomalies indicators to predict business failure. European Management Journal. doi.org/10.1016/j.emj.2018.10.006

Albrecht, W. S., Albrecht, C. O, Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud examination (6th ed.). Boston, MA: Cengage Learning.

American Institute of Certified Public Accountants (AICPA). (2016). Consideration of fraud in a financial

statement audit. Retrieved from http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00240.pdf

Association of Certified Fraud Examiners. (2018). Report to the nations: 2018 global study on occupational fraud and abuse. Retrieved from https://www.acfe.com/report-to-the-nations/2018/

Streif, J., Traina, L., & Ursillo Jr., S. (2017, February). Top cybercrimes white paper: How CPAs can protect themselves and their clients. Retrieved from http://www.aicpa.org/InterestAreas/InformationTechnology/Resources/Privacy/CyberSecurity/DownloadableDocuments/Top-5-CyberCrimes.pdf