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Accounting Fraud : Case Studies and Practical Implications

Author: Klaus Henselmann; Stefan Hofmann
Publisher: Berlin : Erich Schmidt Verlag, 2010.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
The number of high-profile accounting scandals is increasing. Accounting fraud is a real threat to modern business. This casebook includes forty-four examples drawn exclusively from real-world fraud cases.
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Genre/Form: Electronic books
Case studies
Additional Physical Format: Print version:
Henselmann, Klaus.
Accounting Fraud : Case Studies and Practical Implications.
Berlin : Erich Schmidt Verlag, ©2010
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Klaus Henselmann; Stefan Hofmann
ISBN: 9783503129430 350312943X
OCLC Number: 705535946
Description: 1 online resource (315 pages)
Contents: 1. Introduction --
2. Cases of Accounting Fraud --
3. Fraud Case Analysis: Lessons Learned --
4. Conclusion and Outlook. 1. Introduction --
1.1. Fraud: A Constant Threat to Companies around the World --
1.2. Accounting Fraud: "The Financial Numbers Game" --
1.3. The Case Method: A Valuable Tool to Understand Accounting Fraud --
2. Cases of Accounting Fraud --
2.1. Accounting Fraud in U.S. Companies --
2.2. Accounting Fraud in European Companies --
2.3. Accounting Fraud in Asian Companies --
3. Fraud Case Analysis: Lessons Learned --
3.1. Types of Fraud --
3.2. The Warning Signs of Fraud --
3.3. Fraud Theories --
4. Conclusion and Outlook --
Appendix: Practice Aids --
Appendix I A Practice Aid for Company Executives: The Ethics Barometer --
Appendix II A Practice Aid for Auditors: Fraud Interviews --
An Inquiry Guide.
Responsibility: Kalus Henselmann und Stefan Hofmann.

Abstract:

The number of high-profile accounting scandals is increasing. Accounting fraud is a real threat to modern business. This casebook includes forty-four examples drawn exclusively from real-world fraud cases.

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