Index

  • Accounting, 61–62
    • crime, 61–63
    • criteria, changes (adjustments), 119–120
    • false accounting, opportunity/motivation (impact), 33
    • information, law violation, 75
    • international accounting differences, 27
    • manipulations, 1, 2, 78f, 80f
    • notes, 35–36, 49–50
    • principles/criteria, nonstrict application, 48–49
    • principles, misapplication, 63
    • records, 63, 171
    • regulations (limitations), regulators (impact), 26–29
    • shenanigans, 4
    • triple accounting, usage, 61–62
    • uniformity, 48
  • Accounting fraud, 9
    • detection, audit report (usage), 135–137
    • double entry, usage, 10
    • economic consequences, 77
    • ethical dimensions, 75–77
    • history, 9–10
    • impact, 70–73, 71f
    • process, 63
    • signals, 106
    • warnings sign, types, 86f
  • Accounting standards
    • flexibility, reduction, 147–148
    • gaps, 50
    • impact, example, 28–29
    • usage, 59f
  • Accounts
    • audit, 12–13, 20–23
    • auditing, 111–112
    • legal manipulations, impact, 58–59
    • reformulation, 16f
    • variations, fraud warnings, 123–124
    • warning signs, 111
  • Accounts manipulation
    • detection, Z-Score (application), 134f
    • impact, visualization, 132
    • manager/company consequences, 77–79
    • practices, classification, 2f
    • reasons, 31
  • ACFE. See Association of Certified Fraud Examiners
  • Acquisition price, 26–27, 150
  • Adelphi Pharmaceuticals, creation, 38
  • Adjusted earnings, 42f, 62f, 80f
  • Afinsa, 21, 112
  • Aggressive accounting, 4
  • Allen, Paul, 64
  • All Star Café, lease cancellation, 58
  • Alternatives, 47–50
  • AM Best, 25
  • American bank, accounts reformulation, 16f
  • Analysts, 23–26, 73f
  • Ancient Mesopotamia, accounting frauds, 10

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