AS A JOURNALIST I must confess I don't usually read the accounting books that drop onto my desk on a weekly basis but Michael Jones' hefty tome - Creative Accounting, Fraud and International Accounting Scandals - is different. Indeed, it is a rare thing in this sector, a real page turner. (Accountancy Age, November 2010) 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. Nota de la solapa "Flexibility, exploiting loopholes, or deliberate fraud? Mike Jones provides a thorough and understandable pedagogic framework of explanation based on case studies and informed by research. Drawing on international expertise from colleagues he brings out lessons to be learned from case studies, including the most recent global financial crisis. The central story is based on greed and a belief in not being found out, facilitated by accounting devices of overstated income, omitted expenses, fictitious assets and hidden liabilities." Pauline Weetman, Professor of Accounting, University of Edinburgh Business School "As with many things, 'the devil is in the detail'. This is particularly so in the case of creative and fraudulent accounting, and Jones and his contributors provide the necessary detail by a careful selection of instructive cases. They are also clear about the fraudsters' objectives, the regulatory framework and provide the necessary historical context as to how the current 'state of the art' has derived and, because of this, why it may be different across countries. The result is not only a particularly useful but interesting examination of an important subject." Paul Barnes, Professor of Fraud Risk Management and Director of the International Fraud Prevention Research Centre at Nottingham Trent University Contraportada From the South Sea Bubble to Enron and Parmalat, business scandals have a long and varied history which continues into the present day. As accounting is central to the success or failure of any business, so creative accounting has always played a key role in these scandals, reflecting the extremes of how numbers can be manipulated to deceive or even defraud. Creative Accounting, Fraud and International Accounting Scandals explores the role of accounting, particularly creative accounting and fraud in business scandals from around the world. It features a collection of 13 chapters by international authors, which detail accounting fraud and scandals in both developed and developing economies including Australia, China, Germany, Greece, India, Italy, Japan, the Netherlands, Spain, Sweden the UK and US. To enhance the international perspective even further, a series of case studies, contributed by accounting experts, is also included. This unique, global perspective on accounting scandals provides the background for discussion on the role of powerful individuals, the motives and methods of management who are complicit in these scandals and the failures of internal control and external auditing, as well as the long term impact of business scandals on the regulatory environment. One of the few books on this subject, its accessible treatment of this relevant topic is fascinating reading for a wide audience. It also provides a highly useful reference for professional accountants and business people worldwide and students taking courses in forensic accounting and fraud, as well as providing more general background for
- Libro Impreso
- Edición:
- Editorial: Vintage
- Autor: Jones, Michael J
