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

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

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.

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

Rare book theft fraud

http://www.newser.com/story/262539/librarys-rare-books-manager-charged-in-8m-heist.htmll

Monopoly Fraud

https://www.businessinsider.com/how-mcdonalds-monopoly-game-was-rigged-2018-7

PCAOB revolving door of employees to audit firms

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3205578 This paper provides basic facts on worker flows between former Public Company Accounting Oversight Board (PCAOB) employees and large audit firms. Using a large sample of publicly available curricula vitae, we document that an increasing number of former PCAOB employees join U.S. audit firms in senior-level positions during recent years. We also find that the number of PCAOB employees hired by these firms is positively related to the number of deficiencies reported in their prior PCAOB inspection report, and that the number of deficiencies reported in firms’ future inspection reports is negatively associated with the number of former PCAOB employees hired. However, this latter relation is not observed for the year in which these employees join the firm, but rather during the subsequent period when the employees would be less likely to have personal access to private information about the firm’s annual inspection. Although this pattern of findings is generally supportive of a “human capital” hypothesis, we are unable to rule out that the future reductions may be attributable to former PCAOB employees that obtain confidential information about future inspections via former colleagues at the PCAOB.