Corporate Accounting Scandals. Select Case Studies across the Globe

      Аннотация: In the present day economic environment, greed and tremendous urge to survive in the cut throat competitions, perhaps induces some corporate enterprises to breach accounting laws and manipulate financial statements using some fraudulent techniques in the form of corporate accounting scandals. Since 1990, our globe has been witnessing such corporate accounting scandals times without number in different countries where stakeholders were betrayed and professional integrity and ethical responsibility of the statutory auditors were questioned. 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 professionals as well as researchers. However, this post-doctoral research has been transformed into a research book publication titled ‘Corporate Accounting Scandals: Select Case Studies across the Globe’ to meet the needs of students pursuing mainly research work and post-graduate as well as professional courses in accounting, auditing and finance.

Ключевые слова: Corporate Accounting Scandals, Corporate Governance Structure, Enron Corporation Scams, Polly Peck International Scams, Satyam Scams, Zhengzhou Baiwen Scams, ComRoad AG Scams