Paul M. Clikeman, Jamie Diaz

Gebundenes Buch

Called to Account

Financial Frauds that Shaped the Accounting Profession

Beschreibung

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.

Autor

Paul M. Clikeman, Ph.D. taught undergraduate- and master's-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.

Produktdetails

• Verlag: Routledge / Taylor & Francis
• 4. Aufl.
• Seitenzahl: 352
• Erscheinungstermin: 28. August 2024
• Englisch
• Abmessung: 250mm x 175mm x 23mm
• Gewicht: 747g
• ISBN-13: 9781032462899
• ISBN-10: 1032462892
• Artikelnr.: 70146923

Rezensionen

"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 Wisconsin-Madison, 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.