Accounting fraud: maneuvering and manipulation, past and present
(eBook)
Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since its founding. Crooks, corruption, scandals, and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and Exchange Commission (SEC) in the 1930s and the development of generally accepted accounting principles (GAAP), few accounting rules existed and it is difficult to identify "accounting" scandals. Consequently, the primary focus is the post-World War II period, when accounting manipulation and fraud can be identified based on specific accounting violations. The importance of this topic is demonstrated by the major accounting and finance scandals of the 21st century, some of the most destructive in our history.
Giroux, G. A. (2014). Accounting fraud: maneuvering and manipulation, past and present. First edition. New York, New York (222 East 46th Street, New York, NY 10017), Business Expert Press.
Chicago / Turabian - Author Date Citation (style guide)Giroux, Gary A.. 2014. Accounting Fraud: Maneuvering and Manipulation, Past and Present. New York, New York (222 East 46th Street, New York, NY 10017), Business Expert Press.
Chicago / Turabian - Humanities Citation (style guide)Giroux, Gary A., Accounting Fraud: Maneuvering and Manipulation, Past and Present. New York, New York (222 East 46th Street, New York, NY 10017), Business Expert Press, 2014.
MLA Citation (style guide)Giroux, Gary A.. Accounting Fraud: Maneuvering and Manipulation, Past and Present. First edition. New York, New York (222 East 46th Street, New York, NY 10017), Business Expert Press, 2014.
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Record Information
| Last Sierra Extract Time | Mar 18, 2024 07:45:06 AM |
|---|---|
| Last File Modification Time | Mar 18, 2024 07:45:23 AM |
| Last Grouped Work Modification Time | Apr 04, 2024 07:17:38 PM |
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| 245 | 1 | 0 | |a Accounting fraud :|b maneuvering and manipulation, past and present /|c Gary Giroux. |
| 250 | |a First edition. | ||
| 264 | 1 | |a New York, New York (222 East 46th Street, New York, NY 10017) :|b Business Expert Press,|c 2014. | |
| 300 | |a 1 online resource (xiv, 183 pages). | ||
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| 490 | 1 | |a Financial accounting and auditing collection,|x 2151-2817 | |
| 500 | |a Part of: 2013 digital library. | ||
| 504 | |a Includes bibliographical references (pages 161-172) and index. | ||
| 505 | 0 | |a Introduction -- 1. Accounting scandals, a historical perspective -- 2. Business and scandals before the Securities and Exchange Commission -- 3. Great Depression and reforms -- 4. War and post-World War II business and corruption -- 5. Tech bubble, bust, and bankruptcies -- 6. Subprime meltdown and beyond -- 7. The future of fraud and scandals -- Timeline -- Notes -- Bibliography -- Index. | |
| 506 | |a Access restricted to authorized users and institutions. | ||
| 520 | 3 | |a Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since its founding. Crooks, corruption, scandals, and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and Exchange Commission (SEC) in the 1930s and the development of generally accepted accounting principles (GAAP), few accounting rules existed and it is difficult to identify "accounting" scandals. Consequently, the primary focus is the post-World War II period, when accounting manipulation and fraud can be identified based on specific accounting violations. The importance of this topic is demonstrated by the major accounting and finance scandals of the 21st century, some of the most destructive in our history. | |
| 530 | |a Also available in print. | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 538 | |a System requirements: Adobe Acrobat reader. | ||
| 588 | |a Title from PDF title page (viewed on January 3, 2014). | ||
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| 653 | |a accounting standards | ||
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| 653 | |a big 4 accounting firms | ||
| 653 | |a corporate fraud | ||
| 653 | |a earnings manipulation | ||
| 653 | |a earnings quality | ||
| 653 | |a Enron | ||
| 653 | |a Sarbanes-Oxley act | ||
| 653 | |a securities and exchange commission | ||
| 653 | |a subprime meltdown | ||
| 653 | |a transparency | ||
| 653 | |a WorldCom | ||
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