Accounting Fraud: Maneuvering and Manipulation, Past and Present

Accounting Fraud: Maneuvering and Manipulation, Past and Present
ISBN-10
1947098748
ISBN-13
9781947098749
Category
Business & Economics
Pages
214
Language
English
Published
2017-11-29
Author
Gary Giroux

Description

Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since the 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. This short book can be used as a supplementary source in introductory financial accounting courses (elementary and intermediate), accounting- and finance-related MBA courses, and business history. The book can also be used as part of forensic accounting and fraud detection for continuing education. In addition, it can be useful for accounting and finance professionals wanting exposure to financial disclosure issues and other accounting risks, plus executives looking to expand their knowledge of accounting fraud and risk areas. 1.

Other editions

Similar books