During the last decades, academic literature and mass media have broadly covered the never-ending stream of deceit, fraud and monetary delinquency of financial crimes. However, so far literature has essentially focussed on CEO and top management crimes. This book aims to change that. In The Bad Accountant. Offender-accountants and their offenses, published in 2018 at GRIN Publishing, Paul Eisenberg makes offender-accountants subject to academic scrutiny.
When dealing with financial delinquency, the term white-collar crime (WCC) is the central concept. But what does the typical white-collar criminal look like? Is he a male white, aged 40-45 and well educated, a high-income earner enjoying a prestigious social status? Or rather a white woman around 25, with a high school degree and low income, strained by private indebtedness? Eisenberg scrutinises demographic characteristics of qualified accountants, and investigates the offenses committed by this distinct group of perpetrators.
Accountants as financial delinquents: A homogenous group?
Knowing the attributes of offender-accountants may help in policing white-collar crimes, especially because – as Eisenberg”s study reveals – white-collar criminals may be repeat offenders. The author gives a thorough analysis on the crimes and infringements committed, the victims, the methods of detection, the duration of offense and the damages caused. The book The Bad Accountant. Offender-accountants and their offenses is a useful tool for chartered accountants, professional accounting organizations, and regulatory committees.
About the author
Paul Eisenberg holds positions of both an authorized representative for a tax consulting firm and audit senior in an auditing firm in Germany. In addition, he teaches business tax law and accounting at three German universities of applied science. He holds a Master of Laws in European Tax Law as well as a Master of Science in Forensic Accounting. Eisenberg has several international professional qualifications, including Chartered Accountant.
The book has been released at GRIN Publishing in December 2018 (ISBN: 978-3-668-85155-9)
Direct link: https://www.grin.com/document/453024
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