Called to Account
Routledge (Verlag)
978-1-138-32708-5 (ISBN)
Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes 16 of the most audacious accounting frauds of the last 80 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal.
This third edition offers expanded coverage of the Global Financial Crisis and international auditing. While retaining favorite chapters exposing the schemes of "Crazy Eddie" Antar, "Chainsaw Al" Dunlap, and Barry "the Boy Wonder" Minkow, new chapters describe the accounting problems at Lehman Brothers, Colonial Bank, and Olympus. Students will learn that financial fraud is a global problem, and that accounting reform is heavily influenced by politics.
With discussion questions and a chart mapping each chapter to topics covered in popular auditing textbooks, Called to Account is the ideal companion for classes in auditing, fraud examination, advanced accounting, or professional responsibilities.
Paul M. Clikeman, Ph.D., has been teaching undergraduate- and master’s-level auditing classes at the University of Richmond since 1995. Previously, he was an auditor and audit supervisor in the Chicago office of Deloitte Haskins & Sells (now Deloitte). Dr Clikeman is a Certified Internal Auditor and a Certified Fraud Examiner. He has published more than 30 articles about auditing, fraud examination, accounting education, and financial accounting. He also maintains the website http://auditeducation.info, which provides resources and advice for studying and teaching financial statement auditing.
Introduction
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 Beginning of the end
18 Auditor independence
19 Waste Management
20 Sunbeam
21 End of the millennium
PART VI From profession to regulated industry
22 Professionalism
23 Enron
24 WorldCom
25 The perfect storm
PART VII There’s no place like home
26 Open house
27 Taylor, Bean & Whitaker
28 Lehman Brothers
29 The Great Recession
PART VIII The world is flat
30 It’s a small world
31 Parmalat
32 Olympus
33 As the world turns
34 Conclusion
Appendix A: Discussion questions
Appendix B: Suggestions for integrating Called to Account with popular auditing texts
| Erscheinungsdatum | 28.06.2019 |
|---|---|
| Zusatzinfo | 1 Tables, black and white; 1 Line drawings, black and white; 1 Illustrations, black and white |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 174 x 246 mm |
| Gewicht | 635 g |
| Themenwelt | Recht / Steuern ► Strafrecht ► Kriminologie |
| Sozialwissenschaften | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| Wirtschaft ► Volkswirtschaftslehre | |
| ISBN-10 | 1-138-32708-5 / 1138327085 |
| ISBN-13 | 978-1-138-32708-5 / 9781138327085 |
| Zustand | Neuware |
| Haben Sie eine Frage zum Produkt? |
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