MARC details
| 000 -LEADER |
|---|
| fixed length control field |
04593nam a2200553 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
11481332 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CaPaEBR |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240909230333.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
171216s2018 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781947098756 |
| Qualifying information |
((electronic)l(electronic)ctronic)-book |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CaBNVSL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
CaBNVSL |
| Modifying agency |
CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5616 |
| Item number |
.A236 2018 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Giroux, Gary A., |
| Relator term |
1 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Accounting fraud : |
| Remainder of title |
maneuvering and manipulation, past and present / |
| Statement of responsibility, etc. |
Gary Giroux. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Second edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
New York, New York (222 East 46th Street, New York, NY 10017) : |
| Name of publisher, distributor, etc. |
Business Expert Press, |
| Date of publication, distribution, etc. |
(c)2018. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xiv, 197 pages) |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Financial accounting and auditing collection, |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
1 (pages 173-191) and index. |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Accounting scandals, a historical perspective -- |
| Title |
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. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. Enron may be the most extensive manipulation and fraud case in terms of multiple accounting-related abuses over an extended period of time. The multi-trillion dollar real estate crises is the most gigantic and widespread and, seemingly, could have been easily avoided (it took a number of "fail-safe" failures for the financial system to crash). This pair of scandals has an extensive number of companions (if less severe and not as well known). The types of violations, causes, and results are equally valid today--these and similar issues continue to be of major concern. Key points include the importance of incentive structures of key players and the need for effective regulation, which become more obvious by considering multi-decades of abuse. Executive compensation, pensions, special purpose entities, and derivatives continue to be accounting issues as they have for decades. 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. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
|---|
| Additional physical form available note |
2 |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
|---|
| Additional physical form available note |
Also available in printing. |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
Mode of access: World Wide Web. |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
System requirements: Adobe Acrobat reader. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Title from PDF title page (viewed on December 16, 2017). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting fraud |
| Geographic subdivision |
United States. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
accounting fraud |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
accounting standards |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
auditors |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
big 4 accounting firms |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
corporate fraud |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
earnings manipulation |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
earnings quality |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Enron |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Sarbanes-Oxley act |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
securities and exchange commission |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
subprime meltdown |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
transparency |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
WorldCom |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
1 |
| b |
Cynthia Snell |
| c |
108 |
| d |
Izabel Groves |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
|
| Edition |
BEP |
| Classification part |
HF5616.U5 |
| Call number suffix |
(c)2018 |