Accounting Fraud

Index

A

AAA ratings, 126

Abbas, M.Z., 91

acceptable accounting, 7

accounting abuses, and fraud, 7, 17, 142. See also subprime meltdown (2008)

CDS, 137

derivatives manipulation, OTC, 136–137

fair value accounting, manipulations, 137–138

Fannie and Freddie, accounting irregularities at, 138–139

in financial companies, 138

reduce information asymmetries, for preventing, 140

repo 105, 139

special purpose entities manipulations, 137

Accounting and Internal Revenue Service (IRS) standards, 137

accounting deception, 6–8

Accounting Principles Board (APB, 1959), 3, 148

Accounting Research Bulletins (ARBs), 65

accounting, role and issues, 1–3, 143–144

accounting scandals, ix. See also scandals

19th century, 13–15

20th century, 15–16

21th century, 16–17 ...