INDICE: List of Contributors. Preface. Acknowledgements. PART A. 1 Introduction Setting the Scene (Michael Jones). 1.1 Introduction. 1.2 Exploring the Terms. 1.3 Structure of the Book. 1.4 Conclusion. 2 The Creative Accounting and Fraud Environment (Michael Jones). 2.1 Introduction. 2.2 The Main Actors. 2.3 Effective Corporate Governance. 2.4 Economic Environment. 2.5 Conclusion. 3 Motivations to Indulge in Creative Accounting and Fraud (Michael Jones). 3.1 Introduction. 3.2 Conclusion. 4 Methods of Creative Accounting and Fraud (MichaelJones). 4.1 Introduction. 4.2 Basic Principles. 4.3 Nature of Accounting. 4.4Methods of Creative Accounting. 4.5 Simple Numerical Example. 4.6 Fraud. 4.7 Conclusion. 5 Evidence for Creative Accounting and Fraud (Michael Jones). 5.1 Introduction. 5.2 The Descriptive Studies. 5.3 The Statistical Studies. 5.4 Conclusion. 6 Impression Management (Michael Jones). 6.1 Introduction. 6.2 Conclusion. 7 Taking the Long View: Accounting Scandals over Time (Michael Jones). 7.1 Introduction. 7.2 Conclusion. PART B. 8 Accounting Scandals in Australia since the Late 1980s (Garry D. Carnegie and Brendan T. O'Connell). 8.1 Introduction. 8.2 Overview of Accounting Scandals during and since the 1890s. 8.3 CaseStudies of Accounting Scandals since the Late 1980s. 8.4 HIH Insurance. 8.5 Corporate Governance Reforms Following the Accounting Scandals of the Early 2000s. 8.6 Conclusion. 9 Corporate Accounting Scandals in China (Catherine Huirong Chen, Yuanyuan Hu and Jason Zezhong Xiao). 9.1 Introduction. 9.2 Summary of Corporate Scandals. 9.3 A Case in Depth Zhengzhou Baiwen. 9.4 Conclusion. 10 Accounting Scandals in Germany (Hansrudi Lenz). 10.1 Introduction. 10.2 Accounting Scandals Between 1985 and 2006. 10.3 Most Important Cases: Flowtex and Comroad. 10.4 Accounting Scandals and Regulatory Responses. 10.5 Examinations of the German Financial Reporting Enforcement Panel 20052006. 10.6 Conclusion. 11Creative Accounting and Fraud in Greece (George Kontos, Maria Krambia-Kapardis and Nikolaos Milonas). 11.1 Introduction. 11.2 Two Accounting Scandals. 11.3The Bank of Crete Scandal. 11.4 The Aftermath. 11.5 Conclusions. 12 CorporateCreative Accounting in India: Extent and Consequences (Bhabatosh Banerjee). 12.1 Introduction. 12.2 Some Examples of Creative Accounting in India. 12.3 Some Important Corporate Cases in India. 12.4 The Satyam Computer Services Ltd Scandal (2009). 12.5 Aftermath. 12.6 Conclusion. 12.7 Acknowledgements. 13 Creative Accounting and Accounting Scandals in Italy (Andrea Melis). 13.1 Introduction. 13.2 Creative Accounting Practices in Italy: A Case Study Analysis. 13.3 The Most Important Accounting Fraud in Italy: The Parmalat Case. 13.4 The Aftermath of the Parmalat Scandal and its Impact on Business and Society. 13.5 Conclusion. 14 Creative Accounting and Accounting
- ISBN: 978-0-470-05765-0
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 566
- Fecha Publicación: 15/10/2010
- Nº Volúmenes: 1
- Idioma: Inglés