Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …billion (December 2). Thus, in a matter of months, Enron quickly unravelled. The company’s exceptional performance during the late 1990s had largely… …com- pany), and (2) the independent owner exercised control of the SPE. In those cir- cumstances, a company could record gains and losses on transactions… …accounting experts, two reasons may be cited for Enron’s inadequate disclosures: (1) the disclosures were fraudulently minimized, and (2) the trans- actions… …, Mason/Ohio 2004, p. 2 Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 10–11…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …that USD 2 billion was never author- ized for capital expenditures. She raised her concerns with WorldCom’s auditor, Arthur Andersen, but she was told… …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 14: Dynegy (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …energy-trading activity resulting from fraudulent “round-trip” or “wash” trades, and (2) Dynegy’s improper accounting for a complex web of financing transactions… …Times, April 16, 2005 Revision of 24-Year Prison Term Ordered in Accounting Fraud, The New York Times, November 2, 2005 Dynegy Re-Sentencing…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 15: Xerox (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …gations in the SEC complaint mainly centre around two different manipulations: (1) premature revenue recognition, and (2) the improper use of so-called… …refer to the equipment), (2) revenue that Xerox received for servicing the equipment, and (3) financing revenue that Xerox received on loans to its…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 16: Tyco International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …indicted for fraud, www.cnn.com, September 12, 2002 2 Top Tyco Executives Charged With $600 Million Fraud Scheme, The New York Times, September 13… …CEO Kozlowski’s appeal, www.reuters.com, June 8, 2009 SEC Ends Case Against 2 at Tyco, The New York Times, July 15, 2009…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 18: Qwest Communications International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …head of fraud, www.networkworld.com, March 16, 2005 Qwest’s ex-CEO accused of massive financial fraud, The Denver Post, June 2, 2005 Qwest moving on as…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 19: Adelphia Communications (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …predictable cash flow that is unlikely to shrink during an economic down- turn), (2) the percentage of its cable plant that had been upgraded (which also… …, www.news.bbc.co.uk, July 24, 2002 Adelphia founder, 2 sons, 2 others arrested in fraud: Investigators say company was ‘personal piggy bank’, USA TODAY, July 25…
• 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 21: HealthSouth (2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, December 2, 2004 Accountant describes how HealthSouth fraud happened, USA TODAY, January 28, 2005 SEC agent says news report was tip to HealthSouth fraud…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Reinstated, www.law.com, November 2, 2009 Symbol Executives Settle Accounting Case, www.webcpa.com, April 9, 2010…