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Creative Accounting, Fraud and International Accounting Scandals. 粉飾決算、詐欺、国際会計スキャンダル
・ISBN 978-0-470-05765-0 hard US$ 101.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-119-20890-7
| 著者・編者 | Jones, Michael John, |
|---|---|
| 出版社 | (Wiley, US) |
| 出版年月 | 2011 |
| ページ数 | 550 pp. |
| 言語 | ENG |
| ニュース番号 | ＜560-661 560-L137＞ |
解説
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.