Accounting fraud : : maneuvering and manipulation, past and present / / Gary Giroux.

• Superior document: Financial accounting and auditing collection,
• VerfasserIn: Giroux, Gary A.,
• Place / Publishing House: New York, New York (222 East 46th Street, New York, NY 10017) : : Business Expert Press,, 2014.
• Year of Publication: 2014
• Edition: First edition.
• Language: English
• Series: 2014 digital library.; Financial accounting and auditing collection.
• Physical Description: 1 online resource (xiv, 183 pages)
• Notes: Part of: 2014 digital library.
• Bibliography: Includes bibliographical references (pages 161-172) and index.
• ISBN: 9781606496282 (paperback); 9781606496299
• ISSN: 2151-2817
• Access: Access restricted to authorized users and institutions.
• Hierarchical level: Monograph
• Statement of Responsibility: Gary Giroux.

Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since its founding. Crooks, corruption, scandals, and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and Exchange Commission (SEC) in the 1930s and the development of generally accepted accounting principles (GAAP), few accounting rules existed and it is difficult to identify "accounting" scandals. Consequently, the primary focus is the post-World War II period, when accounting manipulation and fraud can be identified based on specific accounting violations. The importance of this topic is demonstrated by the major accounting and finance scandals of the 21st century, some of the most destructive in our history.