03525nam 2200721 450 991078936000332120230125182005.01-60649-629-8(CKB)3710000000103672(SSID)ssj0001141676(PQKBManifestationID)12501276(PQKBTitleCode)TC0001141676(PQKBWorkID)11090837(PQKB)10222444(OCoLC)867482227(CaBNVSL)swl00402995(Au-PeEL)EBL1576636(CaPaEBR)ebr10821739(CaSebORM)9781606496299(MiAaPQ)EBC1576636(EXLCZ)99371000000010367220140103d2014 fy 0engurcnu||||||||txtccrAccounting fraud maneuvering and manipulation, past and present /Gary GirouxFirst edition.New York, New York (222 East 46th Street, New York, NY 10017) :Business Expert Press,2014.1 online resource (xiv, 183 pages)Financial accounting and auditing collection,2151-2817Part of: 2014 digital library.1-60649-628-X Includes bibliographical references (pages 161-172) and index.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.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.2014 digital library.Financial accounting and auditing collection.2151-2817.Accounting fraudUnited Statesaccounting fraudaccounting standardsauditorsbig 4 accounting firmscorporate fraudearnings manipulationearnings qualityEnronSarbanes-Oxley actsecurities and exchange commissionsubprime meltdowntransparencyWorldComAccounting fraud657.0973Giroux Gary A.857173MiAaPQMiAaPQMiAaPQBOOK9910789360003321Accounting fraud3788862UNINA