{"id":1079,"date":"2018-03-16T12:40:01","date_gmt":"2018-03-16T12:40:01","guid":{"rendered":"https:\/\/tibprojecten.nl\/?p=1079"},"modified":"2018-03-16T12:42:17","modified_gmt":"2018-03-16T12:42:17","slug":"ook-financials-zijn-te-koop","status":"publish","type":"post","link":"https:\/\/tibprojecten.nl\/ook-financials-zijn-te-koop\/","title":{"rendered":"Ook Financials zijn te koop"},"content":{"rendered":"<p>\u201cExecs with accounting skills more likely to cook the books,\u201d concluderen onderzoekers in hun bijdrage aan de online-early sectie van <a href=\"http:\/\/aaajournals.org\/doi\/10.2308\/accr-52028?code=aaan-site\">The Accounting Review <\/a>met de omineuze titel \u201cDo Auditors Recognize the Potential Dark Side of Executives&#8217; Accounting Competence?\u201d<\/p>\n<p>Wat blijkt? CFO\u2019s en controllers die z\u00e9\u00e9r deskundig zijn op hun vakgebied zijn eerder bereid tot administratieve malversaties dan hun professioneel minder begenadigde collegae \u2013 als daar de nodige\u00a0 financi\u00eble incentives tegenover staan.<\/p>\n<p>De controlerend accountant moet bij het beoordelen van de boeken letten op allerlei signalen en omstandigheden die kunnen wijzen op boekhoudfraude, -trucs en fouten. Het onderzoek van Elaine Mauldin, professor of accountancy aan de University of Missouri, c.s., voegt een nieuw en onverwacht risico toe aan die verzameling: \u00a0\u00a0\u00a0\u00a0\u201cCompetence, alone, is a great thing,\u201d zegt Mauldin. \u00a0\u201cResearch has actually shown that, in general, it results in fewer misstatements. However, we found that when both competence and financial incentives are present, this dark side of accounting competence emerges.\u201d<\/p>\n<p>De onderzoekers koppelden (onregelmatigheden in) jaarverslagen uit de periode 2004-2013 aan de kennis en ervaring van de daarvoor verantwoordelijke financial executives, zoals op te maken uit hun cv\u2019s. \u00a0Zij focusten op twee factoren die, tezamen met financieel-administratief vakmanschap, \u00a0de kans op materi\u00eble onjuistheden in de rapportage be\u00efnvloeden, namelijk \u2018compensation incentives\u2019, bonussen gekoppeld aan de financi\u00eble performance, en een \u2018aggressive reporting attitude\u2019 die vastgesteld werd op basis van de manier van verslaggeven.<\/p>\n<p>Deze factoren vormen met \u2018competentie\u2019 als derde \u2018opportunity\u2019 factor een zogenaamde fraudedriehoek: \u00a0de kans dat financi\u00eble executives met \u2018high accounting competence\u2019 en incentives in de beloningssfeer verantwoordelijk zijn voor financieel-administratieve onregelmatigheden is 30% hoger dan statistisch te verwachten. Ontbreekt die professionele deskundigheid, maar blijven de incentives, dan daalt de kans tot 4%. De agressieve attitude helpt ook mee (dan wel: werkt tegen!), maar slechts zeer beperkt.<\/p>\n<p>Paradoxaal genoeg blijken accountants in de regel lagere fees te berekenen aan CFO\u2019s die zij vakmatig hoogachten, aldus de onderzoekers \u2013 daaruit kun je concluderen dat zij die competentie als risicoverlagend zien, in plaats van als risicoverhogend.\u00a0 \u201cThese executives have both the incentive and ability to change the books,\u201d \u00a0zegt Mauldin. \u201cOn the other hand, competence lulls auditors into a sense of security<strong>. Auditors need to be aware of the heightened risk these executives represent.\u201d<\/strong><\/p>\n<p>Misschien ook een tip voor de FIOD?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cExecs with accounting skills more likely to cook the books,\u201d concluderen onderzoekers in hun bijdrage aan de online-early sectie van The Accounting Review met de omineuze titel \u201cDo Auditors Recognize the Potential Dark Side of Executives&#8217; Accounting Competence?\u201d Wat blijkt? CFO\u2019s en controllers die z\u00e9\u00e9r deskundig zijn op hun vakgebied zijn eerder bereid tot administratieve [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1080,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8],"tags":[138,136,137],"class_list":["post-1079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-management","tag-bonussen","tag-fiance","tag-fraude"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ook Financials zijn te koop - Ambachtelijk Management<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tibprojecten.nl\/ook-financials-zijn-te-koop\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ook Financials zijn te koop - Ambachtelijk Management\" \/>\n<meta property=\"og:description\" content=\"\u201cExecs with accounting skills more likely to cook the books,\u201d concluderen onderzoekers in hun bijdrage aan de online-early sectie van The Accounting Review met de omineuze titel \u201cDo Auditors Recognize the Potential Dark Side of Executives&#8217; Accounting Competence?\u201d Wat blijkt? 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