Paul M. Clikeman

Called to Account (eBook, ePUB)

Financial Frauds that Shaped the Accounting Profession

• Format: ePub

Produktbeschreibung

Selected as an Outstanding Academic Title by Choice Magazine in 2014!Called to Account takes a broad perspective on how financial frauds have shaped the public accounting profession by focusing on cases of fraud around the globe. Ever entertaining and educational, the book traces the development of the accounting standards and legislation put in place as a direct consequence of these epic scandals.The new edition offers updated chapters on ZZZZ Best and Arthur Andersen, plus new chapters devoted to Parmalat, Satyam, and The Great Recession. Through stories like Barry Minkow's staged constructions sites and MiniScribe's fake inventory number generating computer program, "e;Cook Book"e;, students will learn that fraud is nothing new, and that financial reform is heavily influenced by politics. With discussion questions and a useful chart showing instructors and students how each chapter illustrates the topics covered in other textbooks, Called to Account is the ideal companion for any class in auditing, advanced accounting or forensic accounting.

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 384
• Erscheinungstermin: 24. Juli 2013
• Englisch
• ISBN-13: 9781136224898
• Artikelnr.: 39190086

Autorenporträt

Paul M. Clikeman is Associate Professor of Accounting at the E. Claiborne Robins School of Business at the University of Richmond, USA.

Inhaltsangabe

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 profession's principle problem 6. Generally accepted accounting principles 7. National Student Marketing 8. Equity Funding 9. Déjà vu PART III: The Savings & Loan crisis 10. It's 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: There's 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. It's a small world 31. Wirecard 32. Luckin Coffee 33. As the world turns PART IX: Everything old is new again 34. The profession's 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

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.