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Creative accounting, fraud and international accounting scandals /

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 creativ...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Jones, Michael, 1953-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chichester ; Hoboken, NJ : John Wiley & Sons, ©2010.
Temas:
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)

MARC

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049 |a UAMI 
130 0 |a Creative accounting, fraud and international accounting scandals (Online) 
245 1 0 |a Creative accounting, fraud and international accounting scandals /  |c edited by Michael John Jones. 
260 |a Chichester ;  |a Hoboken, NJ :  |b John Wiley & Sons,  |c ©2010. 
300 |a 1 online resource (xxii, 550 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references and index. 
520 |a 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. 
505 0 |a PART A: 1 Introduction -- Setting the Scene / Michael Jones -- 2 The Creative Accounting and Fraud Environment / Michael Jones -- 3 Motivations to Indulge in Creative Accounting and Fraud / Michael Jones -- 4 Methods of Creative Accounting and Fraud / Michael Jones -- 5 Evidence for Creative Accounting and Fraud / Michael Jones -- 6 Impression Management / Michael Jones -- 7 Taking the Long View: Accounting Scandals over Time / Michael Jones -- PART B: 8 Accounting Scandals in Australia since the Late 1980s / Garry D. Carnegie and Brendan T. O'Connell) -- 9 Corporate Accounting Scandals in China / Catherine Huirong Chen, Yuanyuan Hu and Jason Zezhong Xiao -- 10 Accounting Scandals in Germany / Hansrudi Lenz -- 11 Creative Accounting and Fraud in Greece / George Kontos, Maria Krambia-Kapardis and Nikolaos Milonas -- 12 Corporate Creative Accounting in India: Extent and Consequences / Bhabatosh Banerjee -- 13 Creative Accounting and Accounting Scandals in Italy / Andrea Melis -- 14 Creative Accounting and Accounting Scandals in Japan / Kazuyuki Suda -- 15 Financial Accounting Scandals in the Netherlands / Henk Langendijk -- 16 Creative Accounting and Financial Scandals in Spain / Nieves Carrera -- 17 Accounting Scandals in Sweden -- A Long Tradition / Gunnar Rimmel and Kristina Jonall -- 18 Creative Accounting -- The UK Experience / David Gwilliam and Richard H.G. Jackson -- 19 Creative Accounting and Accounting Scandals in the USA / Charles W. Mulford and Eugene E. Comiskey -- 20 Bank Failures and Accounting During the Financial Crisis of 2008-2009 / Simon D. Norton -- PART C: 21 Identifying Some Themes / Michael Jones -- 22 The Impact of Accounting Scandals and Creative Accounting / Michael Jones -- 23 Conclusion -- Looking Backwards and Forwards / Michael Jones -- 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. 
590 |a O'Reilly  |b O'Reilly Online Learning: Academic/Public Library Edition 
650 0 |a Accounting fraud. 
650 0 |a Accounting  |x Corrupt practices. 
650 6 |a Fraude comptable. 
650 6 |a Comptabilité  |x Pratiques déloyales. 
650 7 |a Accounting  |x Corrupt practices.  |2 fast  |0 (OCoLC)fst00795397 
650 7 |a Accounting fraud.  |2 fast  |0 (OCoLC)fst00795501 
700 1 |a Jones, Michael,  |d 1953- 
776 0 8 |i Print version:  |t Creative accounting, fraud and international accounting scandals.  |d Chichester ; Hoboken, NJ : John Wiley & Sons, ©2010  |w (DLC) 2010024558 
856 4 0 |u https://learning.oreilly.com/library/view/~/9781119978626/?ar  |z Texto completo (Requiere registro previo con correo institucional) 
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