Creative Accounting, Fraud and International Accounting Scandals

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 creative accounting is crucial in understanding business scandals.
 Including a collection of chapters from international authors, Creative Accounting, Fraud, and International Accounting Scandals aims to:Explore the role of accounting, particularly creative accounting and fraud in business scandals;Examine the motives and methods used by managers on creative accounting;View creative accounting and fraud from an international perspective by including a series of case studies from around the globe, which have been contributed to by accounting experts from these countries.
 Creative Accounting, Fraud and International Accounting Scandals is one of few books on this subject in the field of accounting and is ideal for students taking courses in forensic accounting and fraud, as well as international accounting. It is also highly relevant for professional accountants worldwide.


Spis treści:
Table of Contents
Contributors
Preface
Acknowledgements
 Chapter 1              Introduction – Setting the Scene
                                Michael Jones
Chapter 2              The Creative Accounting and Fraud Environment
                                Michael Jones
Chapter 3              Motivations to Indulge in Creative Accounting and Fraud
                                Michael Jones
Chapter 4              Methods of Creative Accounting and Fraud
                                Michael Jones
Chapter 5              Evidence for Creative Accounting and Fraud
                                Michael Jones
Chapter 6              Impression Management
                                Michael Jones
Chapter 7              Taking the Long View: Accounting Scandals over Time
                                Michael Jones
Chapter 8              Accounting scandals in Australia since the late 1980s
Garry D. Carnegie and Brendan T. O’Connell,
 Chapter 9              Corporate Accounting Scandals in China
Catherine Huirong Chen, Yuanyuan Hu and Jason Zezhong Xiao
 Chapter 10             Accounting Scandals in Germany
Hansrudi Lenz
 Chapter 11            Creative accounting and fraud in Greece
George Kontos, Maria Krambia–Kapardis and Nikolaos Milonas
 Chapter 12            Corporate Creative Accounting in India: Extent and Consequences
Bhabatosh Banerjee
 Chapter 13            Creative Accounting and Accounting Scandals in Italy
                                Andrea Melis
 Chapter 14            Accounting Fraud in Japan
Kazuyuki Suda
 Chapter 15            Financial Accounting Scandals in the Netherlands
Henk Langendijk
 Chapter 16            Financial Scandals in Spain
Nieves Carrera
 Chapter 17            Accounting Scandals in Sweden – A Long Tradition
Gunnar Rimmel and Kristina Jonäll
 Chapter 18            Creative Accounting – the UK experience
David Gwilliam and Richard H G Jackson
 Chapter 19            Accounting Scandals in the US
Charles W. Mulford and Eugene E. Comiskey
 Chapter 20            Identifying Some Themes
                                Michael Jones
Chapter 21 & #160;          The impact of Accounting Scandals and Creative Accounting
                                Michael Jones
Chapter 22            Conclusion – Looking Back and Forwards
                                Michael Jones
 Appendix 1           Chronological List of Accounting Scandals across 12 Countries
Appendix 2   Alphabetical List of Major Accounting Scandals Across 12 Countries since about 1980∗
 Index


Okładka tylna:
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 creative accounting is crucial in understanding business scandals.
 Including a collection of chapters from international authors, Creative Accounting, Fraud, and International Accounting Scandals aims to:Explore the role of accounting, particularly creative accounting and fraud in business scandals;Examine the motives and methods used by managers on creative accounting;View creative accounting and fraud from an international perspective by including a series of case studies from around the globe, which have been contributed to by accounting experts from these countries.
 Creative Accounting, Fraud and International Accounting Scandals is one of few books on this subject in the field of accounting and is ideal for students taking courses in forensic accounting and fraud, as well as international acco unting. It is also highly relevant for professional accountants worldwide.