Accounting Fraud: case studies and practical implications
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin
Schmidt
2010
|
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | 313 S. graph. Darst. 235 mm x 158 mm |
| ISBN: | 9783503129171 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text |
IMAGE 1
CONTENTS
PREFACE 5
LIST OF ABBREVIATIONS 11
TABLE OF EXHIBITS 15
1. INTRODUCTION 17
1.1 FRAUD: A CONSTANT THREAT TO COMPANIES AROUND THE WORLD 17 1.2
ACCOUNTING FRAUD: "THE FINANCIAL NUMBERS GAME" 19
1.3 THE CASE METHOD: A VALUABLE TOOL TO UNDERSTAND ACCOUNTING FRAUD.
22
2. CASES OF ACCOUNTING FRAUD 25
2.1 ACCOUNTING FRAUD IN U.S. COMPANIES 25
CASE 1: MCKESSON & ROBBINS (1938) 25
CASE 2: ZZZZ BEST COMPANY (1987) 29
CASE 3: CRAZY EDDIE (1987) 36
CASE 4: MINISCRIBE (1989) 42
CASE 5: PHAR-MOR (1992) 46
CASE 6: BAUSCH & LOMB (1994) 51
CASE 7: WASTE MANAGEMENT (1997) 55
CASE 8: SUNBEAM (1998) 61
CASE 9: CENDANT/CUC (1998) 66
CASE 10: MICROSTRATEGY (2000) 71
CASE 11: AMERICAN TISSUE (2001) 75
CASE 12: ENRON (2001) 80
CASE 13: WORLDCOM (2002) 93
CASE 14: DYNEGY (2002) 102
CASE 15: XEROX (2002) 106
CASE 16: TYCO INTERNATIONAL (2002) 112
CASE 17: GLOBAL CROSSING (2002) 118
CASE 18: QWEST COMMUNICATIONS INTERNATIONAL (2002) 122
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1005279802
DIGITALISIERT DURCH
IMAGE 2
CONTENTS
CASE 19: ADELPHIA COMMUNICATIONS (2002) 126
CASE 20: AOL TIME WARNER (2002) 133
CASE 21: HEALTHSOUTH (2003) 138
CASE 22: SYMBOL TECHNOLOGIES (2004) 144
CASE 23: COMPUTER ASSOCIATES INTERNATIONAL (2004) 149
CASE 24: AIG (2005) 155
CASE 25: BERNARD MADOFF (2008) 159
2.2 ACCOUNTING FRAUD IN EUROPEAN COMPANIES 165
CASE 26: JUERGEN SCHNEIDER (GERMANY, 1994) 165
CASE 27: FLOWTEX (GERMANY, 2000) 169
CASE 28: EM.TV (GERMANY, 2000) 173
CASE 29: INFOMATEC (GERMANY, 2000) 177
CASE 30: LERNOUT & HAUSPIE SPEECH PRODUCTS (BELGIUM, 2000) 180 CASE 31:
BANKGESELLSCHAFT BERLIN (GERMANY, 2001) 186
CASE 32: COMROAD (GERMANY, 2002) 190
CASE 33: VIVENDI UNIVERSAL (FRANCE, 2002) 194
CASE 34: ROYAL AHOLD (THE NETHERLANDS, 2003) 199
CASE 35: PARMALAT (ITALY, 2003) 206
CASE 36: ADECCO (SWITZERLAND, 2004) 215
CASE 37: SIEMENS (GERMANY, 2006) 218
2.3 ACCOUNTING FRAUD IN ASIAN COMPANIES 226
CASE 38: DAEWOO GROUP (SOUTH KOREA, 1999) 226
CASE 39: SEIBU RAILWAY (JAPAN, 2004) 232
CASE 40: KANEBO (JAPAN, 2005) 236
CASE 41: LIVEDOOR (JAPAN, 2006) 240
CASE 42: NIKKO CORDIAL (JAPAN, 2007) 244
CASE 43: SANYO ELECTRIC (JAPAN, 2007) 247
CASE 44: SATYAM COMPUTER SERVICES (INDIA, 2009) 250
3. FRAUD CASE ANALYSIS: LESSONS LEARNED 257
3.1 TYPES OF FRAUD 257
3.1.1 A CLASSIFICATION SYSTEM FOR FRAUDULENT ACTS: THE FRAUD TREE 257
3.1.2 A TAXONOMY OF ACCOUNTING FRAUD TYPES 261
IMAGE 3
CONTENTS
3.2 THE WARNING SIGNS OF FRAUD 268
3.2.1 A SCHEDULE OF FRAUD RED FLAGS 268
3.2.2 ADVANTAGES AND LIMITATIONS OF THE "RED FLAGS APPROACH" 274
3.3 FRAUD THEORIES 276
3.3.1 THE FRAUD TRIANGLE 276
3.3.2 THE FRAUD DIAMOND 278
3.3.3 THE FRAUD SCALE 280
3.3.4 OTHER MAJOR FRAUD THEORIES 281
4. CONCLUSION AND OUTLOOK 285
APPENDIX: PRACTICE AIDS 291
APPENDIX I A PRACTICE AID FOR COMPANY EXECUTIVES: THE ETHICS BAROMETER
291
APPENDIX II A PRACTICE AID FOR AUDITORS: FRAUD INTERVIEWS - AN INQUIRY
GUIDE 298
INDEX 309
ABOUT THE AUTHORS 313 |
| any_adam_object | 1 |
| author | Henselmann, Klaus 1963- Hofmann, Stefan 1977- |
| author_GND | (DE-588)113722834 (DE-588)133628272 |
| author_facet | Henselmann, Klaus 1963- Hofmann, Stefan 1977- |
| author_role | aut aut |
| author_sort | Henselmann, Klaus 1963- |
| author_variant | k h kh s h sh |
| building | Verbundindex |
| bvnumber | BV036781184 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)699921949 (DE-599)DNB1005279802 |
| dewey-full | 657.458 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.458 |
| dewey-search | 657.458 |
| dewey-sort | 3657.458 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| spellingShingle | Henselmann, Klaus 1963- Hofmann, Stefan 1977- Accounting Fraud case studies and practical implications Bilanzdelikt (DE-588)4145377-3 gnd Unternehmen (DE-588)4061963-1 gnd Innenrevision (DE-588)4072820-1 gnd |
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| title | Accounting Fraud case studies and practical implications |
| title_auth | Accounting Fraud case studies and practical implications |
| title_exact_search | Accounting Fraud case studies and practical implications |
| title_full | Accounting Fraud case studies and practical implications von Klaus Henselmann und Stefan Hofmann |
| title_fullStr | Accounting Fraud case studies and practical implications von Klaus Henselmann und Stefan Hofmann |
| title_full_unstemmed | Accounting Fraud case studies and practical implications von Klaus Henselmann und Stefan Hofmann |
| title_short | Accounting Fraud |
| title_sort | accounting fraud case studies and practical implications |
| title_sub | case studies and practical implications |
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| topic_facet | Bilanzdelikt Unternehmen Innenrevision Asien Europa USA Fallstudiensammlung |
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