Oriol Amat, professor of Financial Economics at Pompeu Fabra University, dean of his Barcelona School of Management and full academician and member of the Governing Board of the Royal European Academy of Doctors-Barcelona 1914 (RAED), has published “Detecting accounting fraud before it is too late” in the US publishing house Wiley. This is the English version of his work “Empresas que mienten. Cómo maquillan las cuentas y cómo detectarlo a tiempo”, a reference manual published jointly by the Barcelona School of Management of Pompeu Fabra University and the Catalan Association of Accounting and Management, which he promoted and chaired, in Profit publishing house. The interest in the work in the Anglo-Saxon world is consolidated as an obligatory reference manual in the field of accounting at the international level.
“To make decisions of a financial nature, such as the purchase of shares, the request for a loan or the evaluation of an investment, it’s essential to have all the financial information of the companies. There are also many decisions regarding marketing, human resources, technology or any other dimension of the company in which the knowledge of the financial situation is decisive. It’s basic that the accounts are reliable, because, if not, wrong decisions can be made due to a bad evaluation of the situation in which the company is”, the academician points out in the presentation of the book.
All too often accounting reliability problems. The accounting makeup, therefore, is a problem that worries, which increases the interest in detecting deception before it is too late. “Detecting accounting fraud before it is too late” describes and analyses the nature of accounting makeup and its motivations and proposes various techniques to detect these practices. At the end of the book the author makes a whole series of proposals that help reduce the accounting makeup.