LEADER 06114nam 2200829Ia 450 001 9910139591303321 005 20230912122958.0 010 $a1-119-97862-9 010 $a1-119-20890-4 010 $a1-283-33737-1 010 $a9786613337375 010 $a0-470-97361-7 035 $a(CKB)2550000000066540 035 $a(EBL)698561 035 $a(OCoLC)763154168 035 $a(SSID)ssj0000551131 035 $a(PQKBManifestationID)11941063 035 $a(PQKBTitleCode)TC0000551131 035 $a(PQKBWorkID)10509810 035 $a(PQKB)10133616 035 $a(Au-PeEL)EBL698561 035 $a(CaPaEBR)ebr10515849 035 $a(CaONFJC)MIL333737 035 $a(OCoLC)768411350 035 $a(CaSebORM)9781119978626 035 $a(MiAaPQ)EBC698561 035 $a(MiAaPQ)EBC4041460 035 $a(EXLCZ)992550000000066540 100 $a20080904d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aCreative accounting, fraud, and international accounting scandals$b[electronic resource] /$fedited by Michael Jones 205 $aFirst edition 210 $aChichester, West Sussex, England ;$aHoboken, NJ $cJohn Wiley & Sons$d2011 215 $a1 online resource (578 pages) 300 $aIncludes a series of studies of accounting scandals from 14 different countries. 311 $a0-470-05765-3 320 $aIncludes bibliographical references and index. 327 $aCreative Accounting, Fraud and International Accounting Scandals; Contents; List of Contributors; Preface; Acknowledgements; PART A; 1 Introduction - Setting the Scene; 1.1 Introduction; 1.2 Exploring the Terms; 1.2.1 Creative Accounting; 1.2.2 Fraud; 1.2.3 Other Terms; 1.3 Structure of the Book; 1.3.1 Increase Income; 1.3.2 Decrease Expenses; 1.3.3 Increase Assets; 1.3.4 Decrease Liabilities; 1.4 Conclusion; 2 The Creative Accounting and Fraud Environment; 2.1 Introduction; 2.2 The Main Actors; 2.2.1 Managers; 2.2.2 Investment Analysts; 2.2.3 Regulators; 2.2.4 Auditors; 2.2.5 Shareholders 327 $a2.2.6 Merchant Banks2.2.7 Other Users; 2.2.8 Legal Authorities; 2.3 Effective Corporate Governance; 2.3.1 Effective Internal Controls; 2.3.2 Division of the Responsibility between Chief Executive and Chairman; 2.3.3 Audit Committee; 2.3.4 Independent Board of Directors; 2.4 Economic Environment; 2.5 Conclusion; 3 Motivations to Indulge in Creative Accounting and Fraud; 3.1 Introduction; 3.1.1 Personal Incentives; 3.1.2 Market Expectations; 3.1.3 Special Circumstances; 3.1.4 Cover-up Fraud; 3.2 Conclusion; 4 Methods of Creative Accounting and Fraud; 4.1 Introduction; 4.2 Basic Principles 327 $a4.3 Nature of Accounting4.4 Methods of Creative Accounting; 4.4.1 Strategy 1: Increase Income; 4.4.2 Strategy 2: Decrease Expenses; 4.4.3 Strategy 3: Increase Assets; 4.4.4 Strategy 4: Decrease Liabilities; 4.4.5 Strategy 5: Increase Operating Cash Flow; 4.5 Simple Numerical Example; 4.6 Fraud; 4.6.1 Misappropriation of Assets; 4.6.2 Fictitious Transactions; 4.7 Conclusion; 5 Evidence for Creative Accounting and Fraud; 5.1 Introduction; 5.2 The Descriptive Studies; 5.2.1 Ian Griffiths, Creative Accounting (1986); 5.2.2 County Natwest WoodMac, Company Pathology (1991) 327 $a5.2.3 UBS Phillips & Drew, Accounting for Growth (1991)5.2.4 Trevor Pijper, Creative Accounting (1993); 5.2.5 Frank Clarke, Graeme Dean and Kyle Oliver, Corporate Collapse: Accounting, Regulatory and Ethical Failure (2003, first issued 1997); 5.2.6 Frank Clarke and Graeme Dean, Indecent Disclosure: Gilding the Corporate Lily (2007); 5.2.7 McBarnet and Whelan, Creative Accounting and the Cross-eyed Javelin Thrower (1999); 5.2.8 Charles Mulford and Eugene Comiskey, The Financial Numbers Game (2002) 327 $a5.2.9 Beasley, Carcello and Hermanson, Fraudulent Financial Reporting 1987-1997: An Analysis of U.S. Public Companies (1999)5.2.10 Joseph Wells, Principles of Fraud Examination (2005); 5.3 The Statistical Studies; 5.3.1 Earnings Management Studies; 5.4 Conclusion; 6 Impression Management; 6.1 Introduction; 6.1.1 Accounting Narratives; 6.1.2 Graphs; 6.2 Conclusion; 7 Taking the Long View: Accounting Scandals over Time; 7.1 Introduction; 7.1.1 Ancient and Medieval; 7.1.2 Seventeenth and Eighteenth Centuries; 7.1.3 Nineteenth Century; 7.1.4 Twentieth Century: Before Second World War 327 $a7.1.5 Twentieth Century: 1945-1980s 330 $aBusiness 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 studi 606 $aAccounting$xCorrupt practices 606 $aCorporations$xCorrupt practices$xAccounting 606 $aComparative accounting$xCorrupt practices 606 $aAccounting$xCorrupt practices$vCase studies 606 $aAccounting fraud$xHistory 606 $aComptabilitat comparada$2thub 606 $aCorrupció$2thub 608 $aLlibres electrònics$2thub 615 0$aAccounting$xCorrupt practices. 615 0$aCorporations$xCorrupt practices$xAccounting. 615 0$aComparative accounting$xCorrupt practices. 615 0$aAccounting$xCorrupt practices 615 0$aAccounting fraud$xHistory. 615 7$aComptabilitat comparada 615 7$aCorrupció 676 $a364.16/3 701 $aJones$b Michael$076135 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139591303321 996 $aCreative accounting, fraud, and international accounting scandals$92179287 997 $aUNINA