A.B.C.'s of Behavioral Forensics -- Contents -- Foreword -- Preface: A Serendipitous Journey to This Book -- Acknowledgments -- Introduction -- The Human Factor -- Trust Violation and Its Consequences -- This Book's Approach: The A.B.C.'s of Behavioral Forensics -- An Interdisciplinary Approach -- Notes -- Part I When Fraud Is Committed -- Chapter 1 Fraud Is Everywhere -- The Pervasiveness of Fraud -- On Making (Up) the Numbers -- A Slippery Slope -- From Slippery Slope to Broken Windows -- Fraud Is a Human Act -- Conclusion -- Notes -- Chapter 2 The Sins of Quantification and Other Mind‐Set Impediments -- The Danger of Numbers -- Data Analysis Is Not Enough -- Hard Numbers versus Reality -- The Bank: An Ingenue Shall Lead Them-into Fraud -- The Plants: "Let's Manufacture More Than Widgets. Let's Make the Numbers!" -- Case Discussion: Challenging Questions -- Conclusion -- Notes -- Chapter 3 Beyond the Fraud Triangle Toward an Outline of A.B.C. Theory -- The Relevance of Behavioral Approaches -- Understanding White‐Collar Crime -- The Fraud Triangle and Other Theories of Causation -- A.B.C. Theory: A New Fraud Taxonomy -- Conclusion -- Notes -- Part II The Foundations of Behavioral Forensics: Why Good People Do Bad Things -- Chapter 4 Beyond the Fraud Triangle and into the Mind The Building Blocks of Behavioral Forensics-Understanding How the Basics of Human Behavior Tie into Fraud -- Deception Is a Natural Phenomenon -- The Mind and the Fraud Triangle -- The "Balance Sheet Basics" of the Mind: The Unconscious, the Symptoms, and the Defenses -- Rationalizations: Compromises We Make within Ourselves -- Emotions: The Power behind Psychological Defenses -- Emotions as a Threat to Understanding the Rational World of Accounting -- Affect's Two Ties to Fraud: Motivation and Communication -- Conclusion -- Notes.

Chapter 5 "Said the Spider to the Fly . . ." The Predator‐Prey Dance-Putting Behavioral Science Fundamentals into Motion -- Emotions, Unconscious, Defenses-Oh My! -- Relationships: Where Fraud Is Set in Motion -- Phishing: The Affective Dance of Fraudster and Victim -- The Fraudster, the Victim, and Emotional Seduction -- The Relationship as an End in Itself: Bernie Madoff -- Lance Armstrong and His Accomplices -- Where Is the Humility? -- The Power of Shame -- Good to Evil: How a Hardwired Emotion Is Ignored and Manipulated -- Shame as an Inborn Tool for Learning and the Interpersonal Engine for Fraud -- Shame as a Healthy and Adaptive Function in the Workplace -- Shame as a Driver for Better Performance -- When Shame Is Maladaptive at Work -- False Pride: With the Threat of Shame Comes Hubris -- The Predator Bullies the Professionals -- The Role of Mental Illness -- Monsters in the Nursery -- The Role of Subclinical Psychopathy in Recruiting or Small‐Time Frauds -- Conclusion -- Notes -- Chapter 6 The Accidental Fraudster (Bad Apple): When the Apple Turns and Honesty Reverses Course -- Committing the Crime -- Beyond Greed -- Exploiting a Weakness: A Motivational Theory of the Accidental Fraudster (Bad Apple) -- Reversal Theory: Choosing to Ignore Rules -- The Four Polarities and Eight States of Motivation -- New Insights in Behavioral Forensics -- Seeing the Insights -- Examples of Accidental Bad Apples Reversing -- Disregarding Risk: The Thrill of Being Close to, but Not in, Danger -- It's Only a Game: The Role of a Protective Frame of Mind in Making Rules and Repercussions Disappear -- Fraudsters Make and Defend Protective Frames to Avoid Seeing Danger -- Why Now? Understanding Life‐Span Issues in Fraud Reversals -- The Psychological Conflict of Midlife and Fraud Triangle Pressure -- Counterpoints.

Lessons from Executives and Managers on the Couch -- Conclusion -- Notes -- Chapter 7 The Bad Bushel and Beyond: Seeing the Larger Context of the C‐Suite -- Luck and Effort Distinguish Senior Executives -- Interviewing Executives -- Problem‐Solving: Putting Executives through Industrial‐Grade Assessments -- Life as an Executive: Excitement, Vigilance, and Caution -- Trouble in the C‐Suite: Overwhelmed, Overpaid, and Overconfident-Narcissism and Beyond -- Narcissism: Beyond Self‐Love -- The Power of the Narcissistic Leader Turns to Harm -- Psychopathy and Antisocial Personality as Related Concepts in a Leader -- The Individual and the Group: Bad Bushels Arise -- Narcissistic‐Like Traits: Comparing and Contrasting Three CEOs -- The Science of Persuasion -- Conclusion -- Notes -- Part III A Call to Action -- Chapter 8 Managing the Ecology of Fraud: What You Can Do on Monday Morning -- The Financial Markets: The Moral Foundations of Capitalism -- Helping Senior Executives to Stay on the Right Side of the Line -- Is It Legal? -- Is It the Right Thing to Do? -- Piercing the Rationalizations -- Emotional Manipulation -- On Lies and Misrepresentation -- The Operational Fraud Triangle -- What You Can Do Monday Morning -- The Psychology of Fraud -- Don't Build a Profile, But Do Watch the Culture (and "Let Them Know Someone's Watching") -- Affinity Risk -- Recognizing Tipping Points (of the Mind) -- The Appetite for Risk and Danger -- The Path to Fraud, Then Misery -- Conclusion -- Notes -- Chapter 9 The Future of Behavioral Forensics: Developing Psychological Awareness to Complement Financial Fraud Suspicions -- Fraud: A Global Scourge -- Fraud Is Not a Problem with an Easy Answer -- A Multidimensional Problem Requires a Multidisciplinary Team -- A Culture of Cleverness -- All Aspects of Fraud Must Be Understood.

Profile a Criminal When There's a Crime, Not for Prevention -- A Psychological Autopsy of Fraud -- The Future of Behavioral Forensics -- Notes -- Afterword -- Appendix A The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component into Fraud and Forensic Accounting Curricula -- Appendix B Chapter Supplements -- Bibliography -- About the Author -- Index.