TY  - GEN
N2  - 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.
AB  - 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.
T1  - Accounting fraud :maneuvering and manipulation, past and present /
AU  - Giroux, Gary A.,
ET  - First edition.
CN  - HF5616.U5
N1  - Part of: 2014 digital library.
ID  - 841403
KW  - Accounting fraud
KW  - accounting fraud
KW  - accounting standards
KW  - auditors
KW  - big 4 accounting firms
KW  - corporate fraud
KW  - earnings manipulation
KW  - earnings quality
KW  - Enron
KW  - Sarbanes-Oxley act
KW  - securities and exchange commission
KW  - subprime meltdown
KW  - transparency
KW  - WorldCom
SN  - 9781606496299
TI  - Accounting fraud :maneuvering and manipulation, past and present /
LK  - https://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=1576636
UR  - https://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=1576636
ER  -