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[ 洋図書 ] Called to account : fourteen financial frauds that shaped the American accounting profession /

Paul M. Clikeman. -- Routledge, -- 2009. --

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ISBN 041599697X (hbk : alk. paper)
ISBN13桁 9780415996976 (hbk : alk. paper)
テキストの言語 英語                  
分類：NDC10版 336.9
個人著者標目 Clikeman, Paul M.,
生没年等 1960-
本タイトル Called to account :
タイトル関連情報 fourteen financial frauds that shaped the American accounting profession /
著者名 Paul M. Clikeman.
出版地・頒布地 New York :
出版者・頒布者名 Routledge,
出版年・頒布年 2009.
数量 ix, 345 p. :
他の形態的事項 ill. ;
大きさ 23 cm.
書誌注記 Includes bibliographical references (p. [319]-338) and index.
内容注記 1. Scandal and reform -- pt. 1. Birth of a profession -- 2. Out of darkness -- 3. Ivar Kreuger -- 4. McKesson & Robbins -- 5. Into the spotlight -- pt. 2. The profession's principle problem -- 6. Generally accepted accounting principles -- 7. National student marketing -- 8. Equity Funding -- 9. Déjà vu -- pt. 3. The savings and loan crisis -- 10. It's a wonderful life? -- 11. ESM Government Securities -- 12. Lincoln Savings & Loan -- 13. Bank robbers -- pt. 4. The expectation gap -- 14. Auditors and fraud -- 15. ZZZZ Best -- 16. Crazy Eddie -- 17. Closing the gap -- pt. 5. The litigation crisis -- 18. Auditors' legal liability -- 19. Funds of funds -- 20. MiniScribe -- 21. Litigation reform -- pt. 6. Beginning of the end -- 22. Auditor independence -- 23. Waste Management -- 24. Sunbeam -- 25. End of the millennium -- pt. 7. From profession to regulated industry -- 26. Professionalism -- 27. Enron -- 28. WorldCom -- 29. The perfect storm -- 30. Conclusion.
要約、抄録、注釈等 "Accounting fraud and how it has affected business practices both in the United States and internationally has never been of greater importance than it is now. 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 United States today. This entertaining and educational look at these historic frauds helps enliven and increase understanding of auditing and forensic accounting for students." "Chapters describe the tricks fraudsters such as "Crazy Eddie" Antar and "Chainsaw Al" Dunlap used to fool their auditors. Readers will learn how MiniScribe employees disguised packages of bricks as inventory, how Equity Funding personnel programmed the company's computer to generate 64,000 phony life insurance policies, and how Enron inflated its profits by selling and then repurchasing money-losing assets." "Complementing these chapters on high-profile crimes and criminals are chapters that trace the development of the public accounting profession and explain how each scandal shaped current accounting practices. Designed to complement dry, uninvolving auditing and advanced accounting texts with an engaging narrative, Called to Account also includes discussion questions and a useful chart which shows instructors and students how each chapter illustrates topics in leading accounting and auditing textbooks."--BOOK JACKET.
一般件名 Accounting fraud -- United States.
Corporations -- Corrupt practices -- Accounting. -- United States
資料情報1 『Called to account : fourteen financial frauds that shaped the American accounting profession /』　Paul M. Clikeman.　Routledge,　2009. （所蔵館：中央　 請求記号：F/336.90/C63/C　 資料コード：5017353927）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1347891320

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