1. Introduction -- 2. Cases of Accounting Fraud -- 3. Fraud Case Analysis: Lessons Learned -- 4. Conclusion and Outlook
1. Introduction -- 1.1. Fraud: A Constant Threat to Companies around the World -- 1.2. Accounting Fraud: "The Financial Numbers Game" -- 1.3. The Case Method: A Valuable Tool to Understand Accounting Fraud -- 2. Cases of Accounting Fraud -- 2.1. Accounting Fraud in U.S. Companies -- 2.2. Accounting Fraud in European Companies -- 2.3. Accounting Fraud in Asian Companies -- 3. Fraud Case Analysis: Lessons Learned -- 3.1. Types of Fraud -- 3.2. The Warning Signs of Fraud -- 3.3. Fraud Theories -- 4. Conclusion and Outlook -- Appendix: Practice Aids -- Appendix I A Practice Aid for Company Executives: The Ethics Barometer -- Appendix II A Practice Aid for Auditors: Fraud Interviews -- An Inquiry Guide
Summary
The number of high-profile accounting scandals is increasing. Accounting fraud is a real threat to modern business. This casebook includes forty-four examples drawn exclusively from real-world fraud cases
