LEADER 03328oam 2200673I 450 001 9910824339603321 005 20240314021025.0 010 $a0-415-63025-8 010 $a1-136-22489-0 010 $a0-203-09794-7 010 $a1-136-22490-4 024 7 $a10.4324/9780203097946 035 $a(CKB)2550000001106047 035 $a(OCoLC)854585578 035 $a(CaPaEBR)ebrary10737887 035 $a(SSID)ssj0000953178 035 $a(PQKBManifestationID)12397660 035 $a(PQKBTitleCode)TC0000953178 035 $a(PQKBWorkID)10907293 035 $a(PQKB)11137626 035 $a(MiAaPQ)EBC1323280 035 $a(Au-PeEL)EBL1323280 035 $a(CaPaEBR)ebr10737887 035 $a(CaONFJC)MIL506406 035 $a(OCoLC)854977034 035 $a(EXLCZ)992550000001106047 100 $a20180706d2013 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCalled to account $efinancial frauds that shaped the accounting profession /$fPaul M. Clikeman 205 $a2nd ed. 210 1$aNew York :$cRoutledge,$d2013. 215 $a1 online resource (383 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-415-63024-X 311 $a1-299-75155-5 320 $aIncludes bibliographical references and index. 327 $apt. 1. Birth of a profession -- pt. 2. The profession's principle problem -- pt. 3. The savings & loan crisis -- pt. 4. The expectation gap -- pt. 5. The litigation crisis -- pt. 6. Beginning of the end -- pt. 7. From profession to regulated industry -- pt. 8. The world is flat. 330 $aSelected as an Outstanding Academic Title by Choice Magazine in 2014! Called to Account takes a broad perspective on how financial frauds have shaped the public accounting profession by focusing on cases of fraud around the globe. Ever entertaining and educational, the book traces the development of the accounting standards and legislation put in place as a direct consequence of these epic scandals. The new edition offers updated chapters on ZZZZ Best and Arthur Andersen, plus new chapters devoted to Parmalat, Satyam, and The Great Recession. Through stories like Barry Minkow's staged constructions sites and MiniScribe's fake inventory number generating computer program, "Cook Book", students will learn that fraud is nothing new, and that financial reform is heavily influenced by politics. With discussion questions and a useful chart showing instructors and students how each chapter illustrates the topics covered in other textbooks, Called to Account is the ideal companion for any class in auditing, advanced accounting or forensic accounting. 606 $aAccounting fraud$zUnited States 606 $aCorporations$xCorrupt practices$zUnited States$xAccounting 606 $aAccounting$xStandards$zUnited States 606 $aFraud 615 0$aAccounting fraud 615 0$aCorporations$xCorrupt practices$xAccounting. 615 0$aAccounting$xStandards 615 0$aFraud. 676 $a364.16/30973 700 $aClikeman$b Paul M.$f1960-,$01700310 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910824339603321 996 $aCalled to account$94083217 997 $aUNINA