Creative Accounting, Fraud and International Accounting Scandals

  • 14h 29m
  • Michael Jones
  • John Wiley & Sons (UK)
  • 2011

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.

About the Author

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.

In this Book

  • 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: Extent and Consequences
  • Creative Accounting and Accounting Scandals in Italy
  • Creative Accounting and Accounting Scandals in Japan
  • Financial Accounting Scandals in the Netherlands
  • Creative Accounting and Financial Scandals in Spain
  • Accounting Scandals in Sweden - A Long Tradition
  • Creative Accounting - The UK Experience
  • Creative Accounting and Accounting Scandals in the USA
  • Bank Failures and Accounting During the Financial Crisis of 2008-2009
  • Identifying Some Themes
  • The Impact of Accounting Scandals and Creative Accounting
  • Conclusion - Looking Backwards and Forwards
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