000			05067nam a2200661 i 4500
001			11481332
003			CaPaEBR
005			20241023114858.0
006			m eo d
007			cr cn |||m|||a
008			171216s2018 nyu foab 001 0 eng d
020			_a9781947098756 _qe-book
035			_a(BEP)5184984
035			_a(OCoLC)1016016448
035			_a(CaBNVSL)swl00408039
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
043			_an-us---
050		4	_aHF5616.U5
100	1		_aGiroux, Gary A., _eauthor.
245	1	0	_aAccounting fraud : _bmaneuvering and manipulation, past and present / _cGary Giroux.
250			_aSecond edition.
264		1	_aNew York, New York (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c[(c)2018.]
300			_a1 online resource (xiv, 197 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aFinancial accounting and auditing collection, _x2151-2817
504			_aIncludes bibliographical references (pages 173-191) and index.
505	0		_a1. Accounting scandals, a historical perspective -- _t2. Business and scandals before the Securities and Exchange Commission -- _t3. Great Depression and reforms -- _t4. War and post-World War II business and corruption -- _t5. Tech bubble, bust, and bankruptcies -- _t6. Subprime meltdown and beyond -- _t7. The future of fraud and scandals -- _tTimeline -- _tNotes -- _tBibliography -- _tIndex.
506			_aAccess restricted to authorized users and institutions.
520	3		_aScandals 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			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aTitle from PDF title page (viewed on December 16, 2017).
650		0	_aAccounting fraud _zUnited States.
653			_aaccounting fraud
653			_aaccounting standards
653			_aauditors
653			_abig 4 accounting firms
653			_acorporate fraud
653			_aearnings manipulation
653			_aearnings quality
653			_aEnron
653			_aSarbanes-Oxley act
653			_asecurities and exchange commission
653			_asubprime meltdown
653			_atransparency
653			_aWorldCom
655		0	_a[genre]
655		0	_aElectronic books.
776	0	8	_iPrint version: _z9781947098749
830		0	_aFinancial accounting and auditing collection. _x2151-2817
856	4	0	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000687.html
942			_2lcc _bCIU _cOB _eBEP _QOL _zBEP11481332
999			_c73366 _d73366
902			_c1 _dCynthia Snell