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AICPA Forensic & Valuation Services Conference 2013

Good People; Bad Decisions: Pressure, Culture and Financial Statement Fraud

Nov 12, 2013 9:55am ‐ Nov 12, 2013 11:35am


Organizational culture can have a major impact on the likelihood that an honest employee could engage in financial statement fraud. We often ask ourselves how "good people" often make "bad decisions" when we hear numerous cases of financial statement fraud. Join us for an engaging session with former HealthSouth CFO, Weston Smith, discuss his involvement with a $2.6 billion accounting fraud. Audience attendees will view video segments from the award winning documentary, Crossing the Line: Ordinary People Committing Extraordinary Crimes and hear from the film's creator, Dr. Kelly Richmond Pope, discuss theories and her research on how good people can rationalize bad decisions.


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