Langtext Business 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 studies.
Aus dem Inhalt PART A.
1 Introduction - Setting the Scene
2 The Creative Accounting and Fraud Environment
3 Motivations to Indulge in Creative Accounting and Fraud
4 Methods of Creative Accounting and Fraud
5 Evidence for Creative Accounting and Fraud
6 Impression Management
7 Taking the Long View: Accounting Scandals over Time
PART B.
8 Accounting Scandals in Australia since the Late 1980s
9 Corporate Accounting Scandals in China
10 Accounting Scandals in Germany
11 Creative Accounting and Fraud in Greece
12 Corporate Creative Accounting in India: Extent and Consequences
13 Creative Accounting and Accounting Scandals in Italy
14 Creative Accounting and Accounting Scandals in Japan
15 Financial Accounting Scandals in the Netherlands
16 Creative Accounting and Financial Scandals in Spain
17 Accounting Scandals in Sweden - A Long Tradition
18 Creative Accounting - The UK Experience
19 Creative Accounting and Accounting Scandals in the USA
20 Bank Failures and Accounting During the Financial Crisis of 2008-2009
PART C.
21 Identifying Some Themes
22 The Impact of Accounting Scandals and Creative Accounting
