| Edition |
First edition. |
| Description |
1 online resource (xiv, 183 pages) |
|
text rdacontent |
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computer rdamedia |
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online resource rdacarrier |
| Series |
Financial accounting and auditing collection, 2151-2817 |
|
2014 digital library.
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Financial accounting and auditing collection. 2151-2817.
|
| Note |
Part of: 2014 digital library. |
| Bibliography |
Includes bibliographical references (pages 161-172) and index. |
| Contents |
Introduction -- 1. Accounting scandals, a historical perspective -- 2. Business and scandals before the Securities and Exchange Commission -- 3. Great Depression and reforms -- 4. War and post-World War II business and corruption -- 5. Tech bubble, bust, and bankruptcies -- 6. Subprime meltdown and beyond -- 7. The future of fraud and scandals -- Timeline -- Notes -- Bibliography -- Index. |
| Access |
Access restricted to authorized users and institutions. |
| Summary |
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. |
| Note |
Title from PDF title page (viewed on January 3, 2014). |
| Subject |
Accounting fraud -- United States.
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| Indexed Term |
accounting fraud |
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accounting standards |
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auditors |
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big 4 accounting firms |
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corporate fraud |
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earnings manipulation |
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earnings quality |
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Enron |
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Sarbanes-Oxley act |
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securities and exchange commission |
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subprime meltdown |
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transparency |
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WorldCom |
| Genre/Form |
Electronic books.
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| Other Form: |
Print version: 9781606496282 |
| ISBN |
9781606496282 (paperback) |
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9781606496299 (electronic bk.) |
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