Accounting fraud : maneuvering and manipulation, past and present /
保存先:
| 第一著者: | |
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| フォーマット: | 電子媒体 eBook |
| 言語: | 英語 |
| 出版事項: |
New York, New York (222 East 46th Street, New York, NY 10017) :
Business Expert Press,
2014.
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| 版: | First edition. |
| シリーズ: | 2013 digital library.
Financial accounting and auditing collection. |
| 主題: | |
| オンライン･アクセス: | An electronic book accessible through the World Wide Web; click to view |
| タグ: |
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| 抄録: | 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. |
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| 記述事項: | Part of: 2013 digital library. |
| 物理的記述: | 1 online resource (xiv, 183 pages) Also available in print. |
| フォーマット: | Mode of access: World Wide Web. System requirements: Adobe Acrobat reader. |
| 書誌: | Includes bibliographical references (pages 161-172) and index. |
| ISBN: | 9781606496299 |
| ISSN: | 2151-2817 |
| アクセス: | Access restricted to authorized users and institutions. |