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Accounting fraud : maneuvering and manipulation, past and present /

Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since its founding. Crooks, corruption, scandals, and panics have been regular features of the business landscape ever since, with regulations and the expansion of fina...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Giroux, Gary A. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2014.
Edición:First edition.
Colección:2013 digital library.
Financial accounting and auditing collection.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Accounting fraud :  |b maneuvering and manipulation, past and present /  |c Gary Giroux. 
250 |a First edition. 
264 1 |a New York, New York (222 East 46th Street, New York, NY 10017) :  |b Business Expert Press,  |c 2014. 
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500 |a Title from PDF title page (viewed January 3, 2014). 
500 |a Part of: 2013 digital library. 
504 |a Includes bibliographical references (pages 161-172) and index. 
505 0 |a Introduction -- 1. Accounting scandals, a historical perspective -- 2. Business and scandals before the Securities and Exchange Commission -- 3. Great Depression and reforms -- 4. War and post-World War II business and corruption -- 5. Tech bubble, bust, and bankruptcies -- 6. Subprime meltdown and beyond -- 7. The future of fraud and scandals -- Timeline -- Notes -- Bibliography -- Index. 
520 3 |a Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since its founding. Crooks, corruption, scandals, and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and Exchange Commission (SEC) in the 1930s and the development of generally accepted accounting principles (GAAP), few accounting rules existed and it is difficult to identify "accounting" scandals. Consequently, the primary focus is the post-World War II period, when accounting manipulation and fraud can be identified based on specific accounting violations. The importance of this topic is demonstrated by the major accounting and finance scandals of the 21st century, some of the most destructive in our history 
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653 |a corporate fraud 
653 |a earnings manipulation 
653 |a earnings quality 
653 |a Enron 
653 |a Sarbanes-Oxley act 
653 |a securities and exchange commission 
653 |a subprime meltdown 
653 |a transparency 
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