Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …the fraudulent inflation of so-called “promotional allowances” at U.S. Food- service, Ahold’s American subsidiary, and (2) the improper consolidation of… …Ahold’s U.S. Foodservice Subsidiary, SEC Press Release, November 2, 2005 SEC Charges Seven in Ahold Fraud, www.cfo.com, November 3, 2005 Ahold Is…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 38: Daewoo Group (South Korea, 1999)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, International Herald Tribune, July 2, 2005 Daewoo founder admits to accounting fraud charges, People’s Daily Online, August 10, 2005 Daewoo Founder Is Sentenced… …accounting fraud, www.accountancyage.com, January 2, 2008…
• eBook-Kapitel aus dem Buch Accounting Fraud

  A Practice Aid for Auditors: Fraud Interviews – An Inquiry Guide

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …you think your company has a problem with fraud? Appendix: Practice Aids 298 (2.) Questions to ask the CEO – How does… …, August 2003, pp. 86–90 (Part 1); Journal of Accountancy, September 2003, pp. 70–75 (Part 2)…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 3: Crazy Eddie (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …ganized a systematic plan to make the books show that the enterprise was booming. From a relatively modest overstatement of USD 2 million in 1985 profits…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 8: Sunbeam (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …was given a new contract, doubling his base salary to USD 2 million per year. But the SEC said that the recovery was a myth. In June 1998, the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 20: AOL Time Warner (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …and services. In the third quarter of 2000, AOL paid PurchasePro USD 2 million for software licenses it neither needed nor intended to use. In…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 23: Computer Associates International (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, November 2, 2006 Ex-Leader of Computer Associates Gets 12-Year Sentence and Fine, The New York Times, November 3, 2006 CA: America’s most…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 31: Bankgesellschaft Berlin (Germany, 2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …said that it had been obliged to set aside over EUR 2 billion in provisions. About half the provisions were to cover Accounting Fraud in European…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Chapter 4: Conclusion and Outlook

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …employees in its accounting department. 2. It origins from pressure. In particular, it starts with an environment in which two things are present…
• eBook-Kapitel aus dem Buch Accounting Fraud

  A Practice Aid for Company Executives: The Ethics Barometer

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …agree, 2 = disagree, 1 = strongly disagree). A. Leadership/“Tone at the Top” A.1 In my opinion, the management team sets a good example in…