LEADER 06452nam 2200961Ia 450 001 9910825989003321 005 20250402115229.0 010 $a9786613337375 010 $a9781119978626 010 $a1119978629 010 $a9781119208907 010 $a1119208904 010 $a9781283337373 010 $a1283337371 010 $a9780470973615 010 $a0470973617 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(OCoLC)876830840 035 $a(OCoLC)ocn876830840 035 $a(OCoLC)255013414 035 $a(FINmELB)ELB179511 035 $a(Perlego)2755836 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 /$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 $aIncludes a series of studies of accounting scandals from 14 different countries. 311 08$a9780470057650 311 08$a0470057653 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 517 3 $aInternational accounting scandals 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$f1953-$01799603 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910825989003321 996 $aCreative accounting, fraud, and international accounting scandals$94343975 997 $aUNINA LEADER 03001nam 22005655 450 001 9910392749003321 005 20251113195723.0 010 $a3-030-46351-6 024 7 $a10.1007/978-3-030-46351-9 035 $a(CKB)4100000011136085 035 $a(DE-He213)978-3-030-46351-9 035 $a(MiAaPQ)EBC6179464 035 $a(PPN)243761821 035 $a(MiAaPQ)EBC6179516 035 $a(MiAaPQ)EBC29090589 035 $a(EXLCZ)994100000011136085 100 $a20200420d2020 u| 0 101 0 $aeng 135 $aurnn#008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aDam Breach Modelling and Risk Disposal $eProceedings of the First International Conference on Embankment Dams (ICED 2020) /$fedited by Jian-Min Zhang, Limin Zhang, Rui Wang 205 $a1st ed. 2020. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2020. 215 $a1 online resource (XV, 394 p. 242 illus., 188 illus. in color.) 225 1 $aSpringer Series in Geomechanics and Geoengineering,$x1866-8763 311 08$a3-030-46350-8 320 $aIncludes bibliographical references and index. 330 $aThis proceedings book gathers contributions presented at the First International Conference on Embankment Dams (1st ICED, Beijing, 5?7 June 2020), which was the inaugural conference of the International Society of Soil Mechanics and Geotechnical Engineering (ISSMGE) Technical Committee TC210 on Embankment Dams. The contributions address five themes: (1) case histories on the failure of embankment dams and landslide dams; (2) dam failure process modelling; (3) soil mechanics for embankment dams; (4) dam risk assessment and management;and (5) monitoring, early warning and emergency response. These proceedings offer a unique resource that systematically presents recent dam breaching cases, their social impact, associated risk management strategies, and disposal methods for failed dams. It is an excellent reference guide for dam and levee engineers, flood safety officials, and emergency management agencies. 410 0$aSpringer Series in Geomechanics and Geoengineering,$x1866-8763 606 $aEngineering geology 606 $aGeotechnical engineering 606 $aGeoengineering 606 $aGeotechnical Engineering and Applied Earth Sciences 615 0$aEngineering geology. 615 0$aGeotechnical engineering. 615 14$aGeoengineering. 615 24$aGeotechnical Engineering and Applied Earth Sciences. 676 $a627.83 702 $aZhang$b Jian-Min$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aZhang$b Limin$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aWang$b Rui$4edt$4http://id.loc.gov/vocabulary/relators/edt 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910392749003321 996 $aDam Breach Modelling and Risk Disposal$92106241 997 $aUNINA