Title
Accounting fraud : maneuvering and manipulation, past and present / Gary Giroux.
Edition
First edition.
ISBN
9781606496282 (paperback)
9781606496299 (electronic bk.)
Published
New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2014.
Language
English
Description
1 online resource (xiv, 183 pages)
Call Number
HF5616.U5 G572 2014
Dewey Decimal Classification
657.0973
Summary
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.
Note
Part of: 2014 digital library.
Bibliography, etc. Note
Includes bibliographical references (pages 161-172) and index.
Access Note
Access limited to authorized users.
Source of Description
Title from PDF title page (viewed on January 3, 2014).
Series
2014 digital library.
Financial accounting and auditing collection. 2151-2817.
Available in Other Form
Print version: 9781606496282
Introduction
1. Accounting scandals, a historical perspective
2. Business and scandals before the Securities and Exchange Commission
3. Great Depression and reforms
4. War and post-World War II business and corruption
5. Tech bubble, bust, and bankruptcies
6. Subprime meltdown and beyond
7. The future of fraud and scandals
Timeline
Notes
Bibliography
Index.