Select Case Studies on Accounting Scandals. Select Case Studies on Accounting Scandals: A Cross-Country Comparative Analysis A Research Publication

      Аннотация: Corporate enterprises desiring to demonstrate exaggerated accounting profits and a strong balance sheet using complex accounting methods often find themselves in serious trouble when Government Oversight Agencies launch enquiry into their financial books.In most of the cases, a massive accounting fraud perpetrated using planned accounting unscrupulous technique for quite a long period of time has been unearthed.Financial frauds have grown to be an issue of high attention in the public arena across the Globe since the outrageous exposure of the financial scams of Enron and a series of other companies such as WorldCom,Satyam,etc.In this backdrop,the author has made an endeavor to conduct this research study,which is the self-financed Post-Doctoral Research in order to communicate different aspects of five accounting scams considering twelve parameters to the readers as well as researchers. However,this Post-Doctoral Research has been transformed into a Research Book Publication titled ‘Select Case Studies on Accounting Scandals: A Cross-Country Comparative Analysis’ to meet the needs of the post-graduate & research students in accounting,auditing and finance as well as professionals.

Ключевые слова: Accounting scandals, Protection of Stakeholders’ Interest, Cross-Country Case Studies, HIH Insurance Ltd, Parmalat S.p.A., Koninklijke Ahold N.V., Royal Ahold, Skandia Insurance Company Ltd., Afinsa Biens Tangibles