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.
Scorpions: The battles and triumphs of FDR's great Supreme Court justices. New York, NY: Twelve (Hachette Book Group). Ferguson, E.J. (1971). The American Revolution: A general history, 1763—1790. Homewood, OK: The Dorsey Press.
What a surprise! This book, by Professor Oriol Amat, is full of new facts, insights, and useful prescriptions about corporate fraud and information manipulation. What a delight to learn so many new and practical things from this book.
Financial Frauds that Shaped the Accounting Profession Paul M. Clikeman. the public accounting profession. When Arthur Levitt met with the chairmen of Arthur Andersen, KPMG, and Deloitte & Touche to explain his proposal, they listened ...
What a surprise! This book, by Professor Oriol Amat, is full of new facts, insights, and useful prescriptions about corporate fraud and information manipulation. What a delight to learn so many new and practical things from this book.
After reading this book you will no longer have to worry about accounting fraud and you can increase your company's profits.
Called to Account describes fourteen financial frauds that influenced the American public accounting profession and directly led to the development of accounting standards and legislation as practiced in the US today.
You'll find discussion of U.S. GAAP and IFRS rules on fair value accounting issues, highlighting the areas most vulnerable to fraud Explanations of 75 categories of fair value accounting fraud schemes Fraud risk checklist that you can put ...
Financial Fraud Prevention and Detection shows you how to prevent and detect financial fraud with concrete, practical advice that is readable and action-oriented.
What Every Investor Needs to Know About Accounting Fraud explains common accounting maneuvers, distortions, and outright deceptions that savvy investors must be able to recognize and steer clear of, all in a concise, easy-to-understand ...
A comprehensive look at financial statement fraud from the experts who actually investigated them This collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud.