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Corporate Fraud and Corruption : A Holistic Approach to Preventing Financial Crises / / by M. Krambia-Kapardis
| Corporate Fraud and Corruption : A Holistic Approach to Preventing Financial Crises / / by M. Krambia-Kapardis |
| Autore | Krambia-Kapardis M |
| Edizione | [1st ed. 2016.] |
| Pubbl/distr/stampa | New York : , : Palgrave Macmillan US : , : Imprint : Palgrave Macmillan, , 2016 |
| Descrizione fisica | 1 online resource (XVII, 233 p.) |
| Disciplina | 364.16/3 |
| Soggetto topico |
Risk management
Corporations—Finance Investment banking Securities Business enterprises—Finance Leadership Economics Management science Risk Management Corporate Finance Investments and Securities Business Finance Business Strategy/Leadership Economics, general |
| ISBN | 1-137-40643-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Financial crisis, fraud and corruption -- Financial crisis prevention through regulation -- Ensuring corporate ethical behavior -- Private and public sector governance -- A holistic model of corruption and corporate fraud prevention. |
| Record Nr. | UNINA-9910254882103321 |
Krambia-Kapardis M
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| New York : , : Palgrave Macmillan US : , : Imprint : Palgrave Macmillan, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Creative accounting, fraud, and international accounting scandals [[electronic resource] /] / edited by Michael Jones
| Creative accounting, fraud, and international accounting scandals [[electronic resource] /] / edited by Michael Jones |
| Edizione | [First edition] |
| Pubbl/distr/stampa | Chichester, West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons, 2011 |
| Descrizione fisica | 1 online resource (578 pages) |
| Disciplina | 364.16/3 |
| Altri autori (Persone) | JonesMichael |
| Soggetto topico |
Accounting - Corrupt practices
Corporations - Corrupt practices - Accounting Comparative accounting - Corrupt practices Accounting fraud - History Comptabilitat comparada Corrupció |
| Soggetto genere / forma | Llibres electrònics |
| ISBN |
1-119-97862-9
1-119-20890-4 1-283-33737-1 9786613337375 0-470-97361-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Creative 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
2.2.6 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 4.3 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) 5.2.3 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) 5.2.9 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 7.1.5 Twentieth Century: 1945-1980s |
| Record Nr. | UNINA-9910139591303321 |
| Chichester, West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Creative accounting, fraud, and international accounting scandals / / edited by Michael Jones
| Creative accounting, fraud, and international accounting scandals / / edited by Michael Jones |
| Edizione | [First edition] |
| Pubbl/distr/stampa | Chichester, West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons, 2011 |
| Descrizione fisica | 1 online resource (578 pages) |
| Disciplina | 364.16/3 |
| Altri autori (Persone) | JonesMichael |
| Soggetto topico |
Accounting - Corrupt practices
Corporations - Corrupt practices - Accounting Comparative accounting - Corrupt practices Accounting fraud - History Comptabilitat comparada Corrupció |
| Soggetto genere / forma | Llibres electrònics |
| ISBN |
1-119-97862-9
1-119-20890-4 1-283-33737-1 9786613337375 0-470-97361-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Creative 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
2.2.6 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 4.3 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) 5.2.3 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) 5.2.9 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 7.1.5 Twentieth Century: 1945-1980s |
| Altri titoli varianti | International accounting scandals |
| Record Nr. | UNINA-9910825989003321 |
| Chichester, West Sussex, England ; ; Hoboken, NJ, : John Wiley & Sons, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Cultures of forgery : making nations, making selves / / edited by Judith Ryan and Alfred Thomas
| Cultures of forgery : making nations, making selves / / edited by Judith Ryan and Alfred Thomas |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , [2013] |
| Descrizione fisica | 1 online resource (432 p.) |
| Disciplina | 364.16/3 |
| Collana | CultureWork |
| Soggetto topico | Arts - Forgeries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-203-95777-6
1-135-45820-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. Forging nations -- pt. 2. Forging selves. |
| Record Nr. | UNINA-9910463070103321 |
| Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , [2013] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Cultures of forgery : making nations, making selves / / edited by Judith Ryan and Alfred Thomas
| Cultures of forgery : making nations, making selves / / edited by Judith Ryan and Alfred Thomas |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , [2013] |
| Descrizione fisica | 1 online resource (432 p.) |
| Disciplina | 364.16/3 |
| Collana | CultureWork |
| Soggetto topico | Arts - Forgeries |
| ISBN |
1-135-45827-8
0-203-95777-6 1-135-45820-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. Forging nations -- pt. 2. Forging selves. |
| Record Nr. | UNINA-9910786982203321 |
| Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , [2013] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Cultures of forgery : making nations, making selves / / edited by Judith Ryan and Alfred Thomas
| Cultures of forgery : making nations, making selves / / edited by Judith Ryan and Alfred Thomas |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , [2013] |
| Descrizione fisica | 1 online resource (432 p.) |
| Disciplina | 364.16/3 |
| Collana | CultureWork |
| Soggetto topico | Arts - Forgeries |
| ISBN |
1-135-45827-8
0-203-95777-6 1-135-45820-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. Forging nations -- pt. 2. Forging selves. |
| Record Nr. | UNINA-9910807299403321 |
| Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , [2013] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Essentials of corporate fraud [[electronic resource] /] / Tracy Coenen
| Essentials of corporate fraud [[electronic resource] /] / Tracy Coenen |
| Autore | Coenen Tracy <1972-> |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (223 p.) |
| Disciplina | 364.16/3 |
| Collana | Essentials series |
| Soggetto topico |
Corporations - Corrupt practices
Fraud Fraud - Prevention |
| ISBN |
1-281-21762-X
9786611217624 1-118-38615-9 0-470-27849-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The fraud problem -- People who commit fraud -- Red flags of fraud -- Asset misappropriation, bribery, and corruption -- Financial statement fraud -- Fraud detection and investigation -- Fraud prevention -- Best practices in fraud management -- The future of fraud. |
| Record Nr. | UNINA-9910785090403321 |
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Coenen Tracy <1972->
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| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Essentials of corporate fraud / / Tracy Coenen
| Essentials of corporate fraud / / Tracy Coenen |
| Autore | Coenen Tracy <1972-> |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (223 p.) |
| Disciplina | 364.16/3 |
| Collana | Essentials series |
| Soggetto topico |
Corporations - Corrupt practices
Fraud Fraud - Prevention |
| ISBN |
1-281-21762-X
9786611217624 1-118-38615-9 0-470-27849-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The fraud problem -- People who commit fraud -- Red flags of fraud -- Asset misappropriation, bribery, and corruption -- Financial statement fraud -- Fraud detection and investigation -- Fraud prevention -- Best practices in fraud management -- The future of fraud. |
| Record Nr. | UNINA-9910824887403321 |
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Coenen Tracy <1972->
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| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Fraud and the subprime mortgage crisis [[electronic resource] /] / Tomson H. Nguyen
| Fraud and the subprime mortgage crisis [[electronic resource] /] / Tomson H. Nguyen |
| Autore | Nguyen Tomson H (Tomson Hoang), <1976-> |
| Pubbl/distr/stampa | El Paso [Tex.], : LFB Scholarly Pub., 2011 |
| Descrizione fisica | 1 online resource (195 p.) |
| Disciplina | 364.16/3 |
| Collana | Criminal justice : recent scholarship |
| Soggetto topico |
Subprime mortgage loans - Corrupt practices - United States
Mortgage loans - Corrupt practices - United States Fraud - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-59332-666-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; List of Tables; List of Figures; Chapter 1: Mortgage Fraud: An Introduction; Research Questions; Defining Mortgage Fraud; Predatory Lending vs. Mortgage Fraud; Conceptual Definitions; What is Subprime Lending/Subprime Loans?; Origins of Subprime Lending - Deregulationof the Financial Industry; Related Influential Legislation; The Growth of Subprime Lending; Wall Street and Mortgage-Backed Securities; Conclusion; Chapter 2: Research on Mortgage Fraud and the Law; Mortgage Fraud and the Law; Mail and Wire Fraud Statutes; Statutes on the Transportation of Stolen Goods
and Insured Financial InstitutionsMortgage Fraud; The Role of White-Collar Crime in FinancialDisasters; Types of Fraud in the Financial Debacles; The Orange County Bankruptcy; Corporate Scandals; White-Collar Crime as Organized Crime; The Role of Organizations in White-Collar Crime; Theoretical Underpinnings; Chapter 3: Data and Methods; Interviews; Sample Questions Regarding Workand Work Experience; Sample Questions Regarding WorkEnvironment and Management; Sample Questions Regarding SpecificLoan Origination Practices; Research Subjects; Secondary Data Sources Strengths and Limitations of InterviewsInside Interviewing; Research Concerns; Limitations of the Study; Chapter 4: Mortgage Origination Fraud; Traditional & Contemporary Forms ofMortgage Fraud Compared; Contemporary Mortgage Fraud; Patterns of Contemporary Mortgage Fraud(Mortgage Broker, Loan Officer, andLoan Processor); Mortgage-backed Securities,Alternative Loan Products and Fraud; Revisiting Mortgage Fraud; Chapter 5: The Social and EconomicImplications of Fraud; Discrimination in the Mortgage Industry; Predatory Lending; Towards Economic Equality Fraud in the Context of Economic Inequality"You Call This Equality?"; The Illusion of Affordability; Discussion; Chapter 6: Now What? Final Thoughts andRecommendations; Responses to the Crisis; Policy Implications; Tightening Qualification Guidelines andUnderwriting Standards; Increase Regulatory Oversight and Accountability; Revisiting the Industry's Approach toCompensation: An Alternative toVolume-Based Commission and Bonuses; Increasing Education Standards for Loan Agents; Recommendations; References; Index |
| Record Nr. | UNINA-9910462550003321 |
|
Nguyen Tomson H (Tomson Hoang), <1976->
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| El Paso [Tex.], : LFB Scholarly Pub., 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud and the subprime mortgage crisis [[electronic resource] /] / Tomson H. Nguyen
| Fraud and the subprime mortgage crisis [[electronic resource] /] / Tomson H. Nguyen |
| Autore | Nguyen Tomson H (Tomson Hoang), <1976-> |
| Pubbl/distr/stampa | El Paso [Tex.], : LFB Scholarly Pub., 2011 |
| Descrizione fisica | 1 online resource (195 p.) |
| Disciplina | 364.16/3 |
| Collana | Criminal justice : recent scholarship |
| Soggetto topico |
Subprime mortgage loans - Corrupt practices - United States
Mortgage loans - Corrupt practices - United States Fraud - United States |
| ISBN | 1-59332-666-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; List of Tables; List of Figures; Chapter 1: Mortgage Fraud: An Introduction; Research Questions; Defining Mortgage Fraud; Predatory Lending vs. Mortgage Fraud; Conceptual Definitions; What is Subprime Lending/Subprime Loans?; Origins of Subprime Lending - Deregulationof the Financial Industry; Related Influential Legislation; The Growth of Subprime Lending; Wall Street and Mortgage-Backed Securities; Conclusion; Chapter 2: Research on Mortgage Fraud and the Law; Mortgage Fraud and the Law; Mail and Wire Fraud Statutes; Statutes on the Transportation of Stolen Goods
and Insured Financial InstitutionsMortgage Fraud; The Role of White-Collar Crime in FinancialDisasters; Types of Fraud in the Financial Debacles; The Orange County Bankruptcy; Corporate Scandals; White-Collar Crime as Organized Crime; The Role of Organizations in White-Collar Crime; Theoretical Underpinnings; Chapter 3: Data and Methods; Interviews; Sample Questions Regarding Workand Work Experience; Sample Questions Regarding WorkEnvironment and Management; Sample Questions Regarding SpecificLoan Origination Practices; Research Subjects; Secondary Data Sources Strengths and Limitations of InterviewsInside Interviewing; Research Concerns; Limitations of the Study; Chapter 4: Mortgage Origination Fraud; Traditional & Contemporary Forms ofMortgage Fraud Compared; Contemporary Mortgage Fraud; Patterns of Contemporary Mortgage Fraud(Mortgage Broker, Loan Officer, andLoan Processor); Mortgage-backed Securities,Alternative Loan Products and Fraud; Revisiting Mortgage Fraud; Chapter 5: The Social and EconomicImplications of Fraud; Discrimination in the Mortgage Industry; Predatory Lending; Towards Economic Equality Fraud in the Context of Economic Inequality"You Call This Equality?"; The Illusion of Affordability; Discussion; Chapter 6: Now What? Final Thoughts andRecommendations; Responses to the Crisis; Policy Implications; Tightening Qualification Guidelines andUnderwriting Standards; Increase Regulatory Oversight and Accountability; Revisiting the Industry's Approach toCompensation: An Alternative toVolume-Based Commission and Bonuses; Increasing Education Standards for Loan Agents; Recommendations; References; Index |
| Record Nr. | UNINA-9910785953903321 |
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Nguyen Tomson H (Tomson Hoang), <1976->
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| El Paso [Tex.], : LFB Scholarly Pub., 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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