LEADER 03525nam 2200721 450 001 9910789360003321 005 20230125182005.0 010 $a1-60649-629-8 035 $a(CKB)3710000000103672 035 $a(SSID)ssj0001141676 035 $a(PQKBManifestationID)12501276 035 $a(PQKBTitleCode)TC0001141676 035 $a(PQKBWorkID)11090837 035 $a(PQKB)10222444 035 $a(OCoLC)867482227 035 $a(CaBNVSL)swl00402995 035 $a(Au-PeEL)EBL1576636 035 $a(CaPaEBR)ebr10821739 035 $a(CaSebORM)9781606496299 035 $a(MiAaPQ)EBC1576636 035 $a(EXLCZ)993710000000103672 100 $a20140103d2014 fy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting fraud $emaneuvering and manipulation, past and present /$fGary Giroux 205 $aFirst edition. 210 1$aNew York, New York (222 East 46th Street, New York, NY 10017) :$cBusiness Expert Press,$d2014. 215 $a1 online resource (xiv, 183 pages) 225 1 $aFinancial accounting and auditing collection,$x2151-2817 300 $aPart of: 2014 digital library. 311 $a1-60649-628-X 320 $aIncludes bibliographical references (pages 161-172) and index. 327 $aIntroduction -- 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. 330 3 $aScandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since its founding. Crooks, corruption, scandals, and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and Exchange Commission (SEC) in the 1930s and the development of generally accepted accounting principles (GAAP), few accounting rules existed and it is difficult to identify "accounting" scandals. Consequently, the primary focus is the post-World War II period, when accounting manipulation and fraud can be identified based on specific accounting violations. The importance of this topic is demonstrated by the major accounting and finance scandals of the 21st century, some of the most destructive in our history. 410 0$a2014 digital library. 410 0$aFinancial accounting and auditing collection.$x2151-2817. 606 $aAccounting fraud$zUnited States 610 $aaccounting fraud 610 $aaccounting standards 610 $aauditors 610 $abig 4 accounting firms 610 $acorporate fraud 610 $aearnings manipulation 610 $aearnings quality 610 $aEnron 610 $aSarbanes-Oxley act 610 $asecurities and exchange commission 610 $asubprime meltdown 610 $atransparency 610 $aWorldCom 615 0$aAccounting fraud 676 $a657.0973 700 $aGiroux$b Gary A.$0857173 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910789360003321 996 $aAccounting fraud$93788862 997 $aUNINA