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• eBook

  Accounting Fraud

  Case Studies and Practical Implications
  

  978-3-503-12943-0

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …must-read for anyone who cares about compliance and corporate integrity!…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Introduction

  Professor Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, adequate knowledge and skills in this specialized field. Moreover, corporate anti- fraud professionals (such as internal auditors and compliance officers)…
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  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …turnover rates of accounting, internal audit, compliance, or IT staff – No clear separation of duties – Inadequate system of authorization and approval of…
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  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …that the company had not been in compliance with the primary rule on revenue recognition for software companies, SOP 97-2, which had been issued by the… …governance and compliance. These changes included creating an internal audit department, appointing an inde- pendent director with experience in public…
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  Case 11: American Tissue (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …contained the material misrep- resentation that the company was in compliance with its loan covenants with its lenders (when it was not), and omitted to…
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  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, integrity, communication and excellence (RICE). Nevertheless, En- ron’s executives seemed to have a somewhat casual approach towards compliance with the…
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  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …pursuant to which senior officers pledge to pursue ethics and integrity, compliance programs, and transparency in financial reporting well beyond SEC…
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  Case 23: Computer Associates International (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …governance and to make reforms of its financial accounting controls. The company established a comprehensive new ethics and compliance program, overseen by a… …new chief compliance officer, and a new compliance committee of its board of directors. Ultimately, the company agreed to be subject to government…
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  Case 25: Bernard Madoff (2008)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …held by members of the Madoff family. For example, Madoff’s brother Peter was the chief compliance officer for both the broker-dealer and the…
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  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …internal task force to ensure that every one of its subsidiaries is in compliance. A whole new management team was brought in from outside to run the…