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.

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.

Leseprobe

PART A. 1 Introduction - Setting the Scene 2 The Creative Accounting and Fraud Environment 3 Motivations to Indulge in Creative Accounting and Fraud 4 Methods of Creative Accounting and Fraud 5 Evidence for Creative Accounting and Fraud 6 Impression Management 7 Taking the Long View: Accounting Scandals over Time PART B. 8 Accounting Scandals in Australia since the Late 1980s 9 Corporate Accounting Scandals in China 10 Accounting Scandals in Germany 11 Creative Accounting and Fraud in Greece 12 Corporate Creative Accounting in India: Extent and Consequences 13 Creative Accounting and Accounting Scandals in Italy 14 Creative Accounting and Accounting Scandals in Japan 15 Financial Accounting Scandals in the Netherlands 16 Creative Accounting and Financial Scandals in Spain 17 Accounting Scandals in Sweden - A Long Tradition 18 Creative Accounting - The UK Experience 19 Creative Accounting and Accounting Scandals in the USA 20 Bank Failures and Accounting During the Financial Crisis of 2008-2009 PART C. 21 Identifying Some Themes 22 The Impact of Accounting Scandals and Creative Accounting 23 Conclusion - Looking Backwards and Forwards Appendices Index.