Thursday, August 23, 2018

Aaron Beam of Health South

https://www.journalofaccountancy.com/podcast/healthsouth-fraud-lessons-learned.html There is a 20 minute podcast with Aaron Beam discussing his time at Health South

Wednesday, August 15, 2018

A proposed standard change

Proposed revisions to SSAE 18. terminology for what have been known as "review engagements" is proposed. Comments due Oct 11. https://www.aicpa.org/content/dam/aicpa/research/exposuredrafts/accountingandauditing/downloadabledocuments/20180711a-ed-ssae-18-revisions.pdf

Monday, August 6, 2018

Language and fraud risk

https://www.journalofaccountancy.com/issues/2018/aug/how-language-affects-fraud-risk.html Much of the article is about nonverbal communnications, such as email, and the use of emojis in several contexts. Emojis being considered as evidence in legal hearings, and the idea of emojis as code words among a network of conspirators. Very interesting article.

Thursday, August 2, 2018

Bentham Project

https://www.ucl.ac.uk/bentham-project/ Resources related to Jeremy Bentham, whose theory of utilitarianism is one ethical model helpful when considering ethical dilemmas