Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Chapter 4: Conclusion and Outlook

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …accounting fraud can be summarized as follows (see Young 2004, pp. 11–13): 1. It generally doesn’t origin from conscious dishonesty. It doesn’t start…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 2: ZZZZ Best Company (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, January 1, 2005…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …improper accounting took two principal forms: (1) the re- duction of reported “line costs”, WorldCom’s largest category of expenses, and (2) the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 16: Tyco International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …investi- gation by the New York City district attorney’s office. The next day, he was in- dicted on charges of dodging more than USD 1 million in sales taxes…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 30: Lernout & Hauspie Speech Products (Belgium, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Hauspie Loan Recall, The New York Times, December 1, 2000 How High-Tech Dream Shattered in Scandal at Lernout & Hauspie, The Wall Street Journal…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 35: Parmalat (Italy, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, December 27, 2003 More arrests as Parmalat fraud scandal deepens, The Guardian, January 1, 2004 Italians struggle to grasp fall of beloved Parmalat, USA…