Atjaunināt sīkdatņu piekrišanu

E-grāmata: Called to Account: Financial Frauds that Shaped the Accounting Profession

(University of Richmond, USA),
  • Formāts: 352 pages
  • Izdošanas datums: 28-Aug-2024
  • Izdevniecība: Routledge
  • Valoda: eng
  • ISBN-13: 9781040105559
  • Formāts - EPUB+DRM
  • Cena: 56,34 €*
  • * ši ir gala cena, t.i., netiek piemērotas nekādas papildus atlaides
  • Ielikt grozā
  • Pievienot vēlmju sarakstam
  • Šī e-grāmata paredzēta tikai personīgai lietošanai. E-grāmatas nav iespējams atgriezt un nauda par iegādātajām e-grāmatām netiek atmaksāta.
  • Formāts: 352 pages
  • Izdošanas datums: 28-Aug-2024
  • Izdevniecība: Routledge
  • Valoda: eng
  • ISBN-13: 9781040105559

DRM restrictions

  • Kopēšana (kopēt/ievietot):

    nav atļauts

  • Drukāšana:

    nav atļauts

  • Lietošana:

    Digitālo tiesību pārvaldība (Digital Rights Management (DRM))
    Izdevējs ir piegādājis šo grāmatu šifrētā veidā, kas nozīmē, ka jums ir jāinstalē bezmaksas programmatūra, lai to atbloķētu un lasītu. Lai lasītu šo e-grāmatu, jums ir jāizveido Adobe ID. Vairāk informācijas šeit. E-grāmatu var lasīt un lejupielādēt līdz 6 ierīcēm (vienam lietotājam ar vienu un to pašu Adobe ID).

    Nepieciešamā programmatūra
    Lai lasītu šo e-grāmatu mobilajā ierīcē (tālrunī vai planšetdatorā), jums būs jāinstalē šī bezmaksas lietotne: PocketBook Reader (iOS / Android)

    Lai lejupielādētu un lasītu šo e-grāmatu datorā vai Mac datorā, jums ir nepieciešamid Adobe Digital Editions (šī ir bezmaksas lietotne, kas īpaši izstrādāta e-grāmatām. Tā nav tas pats, kas Adobe Reader, kas, iespējams, jau ir jūsu datorā.)

    Jūs nevarat lasīt šo e-grāmatu, izmantojot Amazon Kindle.

Ever entertaining and educational, Called to Account describes some of the most audacious accounting frauds of the last 90 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal.



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 some of the most audacious accounting frauds of the last 90 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal.

While retaining favorite chapters exposing the schemes of "Crazy Eddie" Antar and Barry "the Boy Wonder" Minkow, this fourth edition includes new material describing the accounting problems at Carillion, Wirecard and Luckin Coffee. 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, together with supplemental PowerPoints for instructors, Called to Account is the ideal companion for classes in auditing, fraud examination, advanced accounting, or professional responsibilities.

Recenzijas

I highly recommend this book as an additional text to any undergraduate or graduate auditing course. In addition to gaining an understanding of these specific cases, students develop a much deeper appreciation for the evolution of accounting and auditing standards and for the many factors influencing that evolution.

Gary J. Witosky, CPA, Professor Emeritus, Thiel College, Greenville, PA, U.S.A.

Called to Account continues its legacy of great storytelling about the most impactful accounting frauds in history, with new chapters on Wirecard and Carillion. I love the short stories that bring to life the characters and frauds that have shaped our profession.

Brian Mayhew, Associate Dean of Undergraduate Program, Arthur Andersen Alumni, Professor, University of WisconsinMadison, WI, U.S.A.

Paul Clikeman and Jamie Diaz are wonderful storytellers who bring the characters in these fraud cases to life and describe the cycles of fraud and reform that have driven the development of accounting. My students and I love this book!

Dana R. Hermanson, Dinos Eminent Scholar Chair, Kennesaw State University, GA, U.S.A.

Called to Account provides an outstanding, historical perspective on how financial frauds have shaped the U.S. accounting profession. The individual case studies covering most of the largest frauds in recent history are both informative and enjoyable to read. I highly recommend this excellent book.

Dennis Beresford, Executive in Residence, University of Georgia, and Former Chairman of FASB, U.S.A.

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 professions principle problem
6. Generally accepted accounting
principles
7. National Student Marketing
8. Equity Funding
9. Déją vu PART
III: The Savings & Loan crisis
10. Its 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: Theres 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. Its a small world
31. Wirecard
32. Luckin Coffee
33. As the world turns PART IX: Everything old is new again
34. The
professions perennial problem
35. General Electric
36. Carillion
37. The
great divide
38. Conclusion Appendix A: Discussion questions Appendix B:
Suggestions for integrating Called to Account with popular auditing texts
Paul M. Clikeman, Ph.D. taught undergraduate- and masters-level auditing classes at the University of Richmond, VA, U.S.A. Previously, he was an auditor and audit supervisor in the Chicago office of Deloitte Haskins & Sells (now Deloitte). Dr Clikeman was a Certified Internal Auditor and a Certified Fraud Examiner. He published more than 30 articles about auditing, fraud examination, accounting education, and financial accounting.

Jamie Diaz, Ph.D. CPA, is a Clinical Professor at the Raymond A. Mason School of Business at the College of William and Mary, Williamsburg, VA, U.S.A. She teaches undergraduate- and master's-level classes on accounting, auditing, and analytics. Diaz began her career as an auditor in the New York office of Deloitte.