Creative Accounting, Fraud and International Accounting Scandals

by Jones, Michael J.

• ISBN13: 9780470057650
• ISBN10: 0470057653
• Edition: 1st
• Format: Hardcover
• Copyright: 2010-12-28
• Publisher: Wiley

Summary

Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.

Author Biography

Michael Jones, MA Oxon, is Professor of Financial Reporting at Bristol University. He has taught accounting for 33 years at all levels from GCSE to final-year degree course, and has published over 140 articles in professional and academic journals, covering a wide range of topics including financial accounting, the history of accounting and international accounting.

He is joint editor of the British Accounting Review and serves on two more editorial boards. He is Director of the Financial Reporting and Business Communication Unit and he chairs the British Accounting Association Financial and Reporting Special Interest Group. He has served on the British Accounting Association Committee and on the Committee for Professors of Accounting and Finance. He is also the author of three textbooks: Accounting, Financial Accounting and Management Accounting.

Table of Contents

List of contributors

Preface

Acknowledgements

Introduction - Setting the Scene

The Creative Accounting and Fraud Environment

Motivations to Indulge in Creative Accounting and Fraud

Methods of Creative Accounting and Fraud

Evidence for Creative Accounting and Fraud

Impression Management

Taking the Long View: Accounting Scandals over Time

Accounting Scandals in Australia since the Late 1980s

Corporate Accounting Scandals in China

Accounting Scandals in Germany

Creative Accounting and Fraud in Greece

Corporate Creative Accounting in India

Creative Accounting and Accounting Scandals in Italy

Accounting Fraud in Japan

Financial Accounting Scandals in the Netherlands

Financial Scandals in Spain

Accounting Scandals in Sweden - A Long Tradition

Creative Accounting - The UK Experience

Accounting Scandals in the USA

Creative Accounting and the Financial Crisis of 2008-2009

Identifying Some Themes

The Impact of Accounting Scandals and Creative Accounting

Conclusion - Looking Back and Forwards

Chronological List of Creative Accounting and Accounting Scandals across 12 Countries and beyond

Alphabetical List of Major Accounting Scandals across 12 Countries and beyond since about 1980

Index

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