Called to Account
Routledge (Verlag)
978-0-415-63025-2 (ISBN)
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Selected as an Outstanding Academic Title by Choice Magazine in 2014!
Called to Account takes a broad perspective on how financial frauds have shaped the public accounting profession by focusing on cases of fraud around the globe. Ever entertaining and educational, the book traces the development of the accounting standards and legislation put in place as a direct consequence of these epic scandals.
The new edition offers updated chapters on ZZZZ Best and Arthur Andersen, plus new chapters devoted to Parmalat, Satyam, and The Great Recession. Through stories like Barry Minkow’s staged constructions sites and MiniScribe’s fake inventory number generating computer program, "Cook Book", students will learn that fraud is nothing new, and that financial reform is heavily influenced by politics.
With discussion questions and a useful chart showing instructors and students how each chapter illustrates the topics covered in other textbooks, Called to Account is the ideal companion for any class in auditing, advanced accounting or forensic accounting.
Paul M. Clikeman is Associate Professor of Accounting at the E. Claiborne Robins School of Business at the University of Richmond, USA.
@Contents:Preface 1. Scandal and Reform Part I: Birth of a Profession 2. Out of Darkness 3. Ivar Kreuger 4. McKesson & Robbins 5. Into the Spotlight Part II: The Profession’s Principle Problem 6. Generally Accepted Accounting Principles 7. National Student Marketing 8. Equity Funding 9. Déjà Vu Part III: The Savings & Loan Crisis 10. It’s a Wonderful Life? 11. ESM Government Securities 12. Lincoln Savings & Loan 13. Bank Robbers Part IV: The Expectation Gap 14. Auditors and Fraud 15. ZZZZ Best 16. Crazy Eddie 17. Closing the Gap Part V: The Litigation Crisis 18. Auditors’ Legal Liability 19. Fund of Funds 20. MiniScribe 21. Litigation Reform Part VI: Beginning of the End 22. Auditor Independence 23. Waste Management 24. Sunbeam 25. End of the Millennium Part VII: From Profession to Regulated Industry 26. Professionalism 27. Enron 28. WorldCom 29. The Perfect Storm Part VIII: The World is Flat 30. Global Financial Markets 31. Parmalat 32. Satyam 33. The Great Recession 34. Conclusion Appendix A: Discussion Questions Appendix B: Suggestions for Integrating Called to Account with Popular Auditing Texts
| Verlagsort | London |
|---|---|
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Gewicht | 521 g |
| Themenwelt | Literatur ► Biografien / Erfahrungsberichte |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Recht / Steuern ► Strafrecht ► Kriminologie | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 0-415-63025-8 / 0415630258 |
| ISBN-13 | 978-0-415-63025-2 / 9780415630252 |
| Zustand | Neuware |
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