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Table of Contents Contributors Preface Acknowledgements Chapter 1 Introduction ? Setting the Scene Michael Jones Chapter 2 The Creative Accounting and Fraud Environment Michael Jones Chapter 3 Motivations to Indulge in Creative Accounting and Fraud Michael Jones Chapter 4 Methods of Creative Accounting and Fraud Michael Jones Chapter 5 Evidence for Creative Accounting and Fraud Michael Jones Chapter 6 Impression Management Michael Jones Chapter 7 Taking the Long View: Accounting Scandals over Time Michael Jones Chapter 8 Accounting scandals in Australia since the late 1980s Garry D. Carnegie and Brendan T. O?Connell, Chapter 9 Corporate Accounting Scandals in China Catherine Huirong Chen, Yuanyuan Hu and Jason Zezhong Xiao Chapter 10 Accounting Scandals in Germany Hansrudi Lenz Chapter 11 Creative accounting and fraud in Greece George Kontos, Maria Krambia-Kapardis and Nikolaos Milonas Chapter 12 Corporate Creative Accounting in India: Extent and Consequences Bhabatosh Banerjee Chapter 13 Creative Accounting and Accounting Scandals in Italy Andrea Melis Chapter 14 Accounting Fraud in Japan Kazuyuki Suda Chapter 15 Financial Accounting Scandals in the Netherlands Henk Langendijk Chapter 16 Financial Scandals in Spain Nieves Carrera Chapter 17 Accounting Scandals in Sweden ? A Long Tradition Gunnar Rimmel and Kristina Jon¿ll Chapter 18 Creative Accounting ? the UK experience David Gwilliam and Richard H G Jackson Chapter 19 Accounting Scandals in the US Charles W. Mulford and Eugene E. Comiskey Chapter 20 Identifying Some Themes Michael Jones Chapter 21 The impact of Accounting Scandals and Creative Accounting Michael Jones Chapter 22 Conclusion ? Looking Back and Forwards Michael Jones Appendix 1 Chronological List of Accounting Scandals across 12 Countries Appendix 2 Alphabetical List of Major Accounting Scandals Across 12 Countries since about 1980* Index
Library of Congress Subject Headings for this publication:
Accounting -- Corrupt practices.
Corporations -- Corrupt practices -- Accounting.
Comparative accounting -- Corrupt practices.
Accounting -- Corrupt practices -- Case studies.
Accounting fraud -- History.