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By Michael J. Jones

Enterprise scandals are constantly with us from the South Sea Bubble to Enron and Parmalat.  As accounting varieties a important component of any company good fortune or failure, the position of accounting is important in realizing company scandals. This ebook goals to discover the position of accounting, quite artistic accounting and fraud, in enterprise scandals. The ebook is split into 3 elements. partly A the heritage and context of inventive accounting and fraud is explored. half  B looks at a sequence of foreign accounting scandals and Part  C draws a few issues and implications from the rustic reviews

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1 Main countries discussed in this book Chapter Country Authors Major cases 8 Australia HIH Insurance 9 China Garry Carnegie Brendan O’Connell Catherine Chen Yuanyuan Hu Jason Xiao 10 Germany Hansrudi Lenz ComRoad Flowtex 11 Greece George Kontos Maria Krambia-Kapardis Nikolaos Milonas Bank of Crete 12 13 14 India Italy Japan Bhabatosh Banerjee Andrea Melis Kazuyuki Suda 15 16 Netherlands Spain Henk Langendijk Nieves Carrera 17 Sweden 18 United Kingdom Gunnar Rimmel Kristina Jon¨all David Gwilliam Richard Jackson Satyam Parmalat Kanebo Livedoor Nikko Cordial Royal Ahold Afinsa and F´orum Filat´elico ABB Skandia Polly Peck 19 United States Charles Mulford Eugene Comiskey Zhenzhou Baiwen Enron WorldCom the turn of the new millennium it ran into trouble and the authors show that its apparent success was based on creative accounting and fictitious sales.

Chartered InsƟtute of Management AccounƟng (2000), Official Terminology Wide definiƟon of creaƟve accounƟng “Any and all steps used to play the financial numbers game, including the aggressive choice and applicaƟon of accounƟng principles, both within and beyond the boundaries of generally accepted accounƟng principles, and fraudulent financial reporƟng. ” Mulford and Comiskey (2002, p. ” Black’s Law DicƟonary, 7th edn (1999) “… ‘fraud’ comprises both the use of decepƟon to obtain an unjust or illegal financial advantage and intenƟonal misrepresentaƟons affecƟng the financial statements by one or more individuals among management, employees, or third parƟes.

Accounting scandals in China are investigated in Chapter 9 by Catherine Chen, Yuanyuan Hu and Jason Xiao. They focus on six accounting scandals (Yuanye, Great Wall Fund Raising, Hongguang, Daqing Lianyi, Kangsai Group and Lantian Gufen) before carrying out an in-depth study into Zhenzhou Baiwen. Zhenzhou Baiwen, a company involved in household appliances and department stores, appeared to be very successful. 1 Main countries discussed in this book Chapter Country Authors Major cases 8 Australia HIH Insurance 9 China Garry Carnegie Brendan O’Connell Catherine Chen Yuanyuan Hu Jason Xiao 10 Germany Hansrudi Lenz ComRoad Flowtex 11 Greece George Kontos Maria Krambia-Kapardis Nikolaos Milonas Bank of Crete 12 13 14 India Italy Japan Bhabatosh Banerjee Andrea Melis Kazuyuki Suda 15 16 Netherlands Spain Henk Langendijk Nieves Carrera 17 Sweden 18 United Kingdom Gunnar Rimmel Kristina Jon¨all David Gwilliam Richard Jackson Satyam Parmalat Kanebo Livedoor Nikko Cordial Royal Ahold Afinsa and F´orum Filat´elico ABB Skandia Polly Peck 19 United States Charles Mulford Eugene Comiskey Zhenzhou Baiwen Enron WorldCom the turn of the new millennium it ran into trouble and the authors show that its apparent success was based on creative accounting and fictitious sales.

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