Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 8: Sunbeam (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …buy any more products for months. However, Arthur Andersen, Sunbeam’s outside auditing firm, authorized unquali- fied audit opinions on the 1996…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …internally discussing joint business activities while PwC was auditing the company’s books. Allegedly, PwC even entered into deals to buy MicroStrategy… …August 2003 settlement, without admitting or denying wrong- doing, Martin agreed to be barred from auditing publicly traded companies. He vol- untarily… …, 2000 Firm Auditing MicroStrategy Settles Lawsuit, The New York Times, May 10, 2001 SEC settles case with PwC, www.accountancy.com, August 19, 2003…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 3–22 Peachey, Alan N.: Great…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …services. With approximately 10 to 12 people working full-time auditing WorldCom’s books, it is surprising that Andersen did not spot the problems and… …WorldCom sends political establishment into crisis, www.wsws.org/articles, June 2002 Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 15: Xerox (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …penalty, repayment of the USD 9.8 million it earned by auditing Xerox’s books during the period from 1997 through 2000, and USD 2.7 million in interest…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 16: Tyco International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. Furthermore, the lead PricewaterhouseCoopers part- ner handling the Tyco account, Richard P. Scalzo, was barred by the SEC from auditing public companies… …. The Commission said that from 1999 on, Scalzo had good reason to doubt the honesty of Kozlowski and Swartz, but did not pursue auditing procedures…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 25: Bernard Madoff (2008)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …management firm invests in. As an example, if the firm you are auditing invests in AT&T, you are not responsible for auditing AT&T.” In June 2009…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …pretend business. In 2002, the well-known auditing firm paid creditors of the bankrupt drilling equipment maker EUR 50 million. KPMG said that it made the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 401–416 Royal Ahold Ousts Leadership…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 37: Siemens (Germany, 2006)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …improprieties in recent years. The auditing firm should have noticed the apparent bribes, given their scale over such a long time. KPMG denied the allegations… …, saying it had always fulfilled all its reporting duties in connection Accounting Fraud in European Companies 223 with the auditing of Siemens’s… …have been in full compliance with all applicable auditing standards.” However, the Siemens supervisory board was not told of any wrong- doing until… …Bribe scandal highlights KPMG auditing role, The Independent, September 23, 2007 Siemens restructures after corruption claims, www.accountancyage.com…

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