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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 | ||
| ||
