Book description
Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
Table of contents
- Cover
- Half Title page
- Title page
- Copyright page
- Dedication
- List of Contributors
- Preface
- Acknowledgements
-
Part A
- Chapter 1: Introduction – Setting the Scene
- Chapter 2: The Creative Accounting and Fraud Environment
- Chapter 3: Motivations to Indulge in Creative Accounting and Fraud
- Chapter 4: Methods of Creative Accounting and Fraud
- Chapter 5: Evidence for Creative Accounting and Fraud
- Chapter 6: Impression Management
- Chapter 7: Taking the Long View: Accounting Scandals over Time
-
Part B
- Chapter 8: Accounting Scandals in Australia since the Late 1980s
- Chapter 9: Corporate Accounting Scandals in China
- Chapter 10: Accounting Scandals in Germany
- Chapter 11: Creative Accounting and Fraud in Greece
- Chapter 12: Corporate Creative Accounting in India: Extent and Consequences
- Chapter 13: Creative Accounting and Accounting Scandals in Italy
- Chapter 14: Creative Accounting and Accounting Scandals in Japan
- Chapter 15: Financial Accounting Scandals in the Netherlands
- Chapter 16: Creative Accounting and Financial Scandals in Spain
- Chapter 17: Accounting Scandals in Sweden – A Long Tradition
- Chapter 18: Creative Accounting – The UK Experience
- Chapter 19: Creative Accounting and Accounting Scandals in the USA
- Chapter 20: Bank Failures and Accounting During the Financial Crisis of 2008–2009
- Part C
- Appendix 1: Chronological List of Major Instances of Accounting Issues Across 12 Countries and Beyond
- Appendix 2: Alphabetical List of Most Important Accounting Scandals Across 12 Countries and Beyond since about 1980
- Index
Product information
- Title: Creative Accounting, Fraud and International Accounting Scandals
- Author(s):
- Release date: December 2010
- Publisher(s): Wiley
- ISBN: 9780470057650
You might also like
book
Forensic Accounting and Financial Statement Fraud, Volume I
The existence and persistence of high profile alleged financial statement fraud (FSF) have negatively affected the …
book
A Non-Technical Guide to International Accounting
Business has become more international and more complex. Whether you are a manager, a student, or …
book
Common U.S. GAAP Issues Facing Accountants, 2nd Edition
Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and …
book
Fundamentals of Governmental Accounting and Reporting
Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in …