Creative accounting, fraud and international accounting scandals /

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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:
Accounting fraud.
Accounting > Corrupt practices.
Fraude comptable.
Comptabilité > Pratiques déloyales.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 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.

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