Suchergebnisse

• Anti-Fraud Collaboration veröffentlicht zweite Case-Study

  …Die „Anti-Fraud Collaboration” legt ihre zweite Case Study mit Fokus auf Fraud-Risiken der Rechnungslegung vor. Die 2010 gegründete Collaboration ist… …Outfitters Case Study” untersucht einschlägige Fraud-Potentiale in einem fiktiven Unternehmen, insbesondere mit Schwerpunkt auf der Frage, wie und wann interne… …Betrugsfälle in der externen Finanzberichterstattung, wird Marie Hollein zitiert, Präsidentin und CEO des mitherausgebenden FEI. Nach dem Erfolg der ersten Case… …Study im Sommer 2013 („Hollate Manufacturing Case Study“) freue man sich, die neuen Erkenntnisse publik zu machen.Parallel zur Veröffentlichung der Studie… …den Discussion-Guide registrieren und findet Informationen zum Schulungsverfahren:Anti-Fraud Collaboration Releases New Case Study…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in European Companies 199 Case 34: Royal Ahold (The Netherlands, 2003) By the late 1990s, Royal Ahold N.V. ranked among… …have operated continuously (and honourably) for 100 years. However, shortly after the turn of the century, a case of Enron-style accounting fraud… …Amsterdam. “So many things have happened in the United States, but this is the first really large-scale fraud case we’ve seen on this side of the ocean.”… …The Financial Times reported that the Ahold case was the most significant white-collar criminal case ever pursued by federal authorities in the… …Case LLP and by forensic accounting advisors from PricewaterhouseCoopers. Moreover, in July 2003, Dutch prosecutors raided Ahold’s headquarters in Zaan-… …confirmations is an important part of the audit process, and the Commission will hold accountable those who work to subvert it.” The USF case was the largest… …: “This case is an example of the clear corporate advantage to conducting a comprehensive internal investigation and fully cooperating with the… …EU-based companies. Accounting Fraud in European Companies 205 The Ahold case was another deplorable example of a massive, multi-faceted fraud… …can find oneself in a position where the growth objective is difficult to obtain. In this case, the gentlemen found a way of satisfying this objec-… …Research: Royal Ahold N.V. – The U.S. Foodservice Accounting Fraud, Finance Case Studies Collection, Hyderabad 2007, www.icmrindia.org./casestudies Knapp…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 19: Adelphia Communications (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 126 Case 19: Adelphia Communications (2002) The Adelphia case ranks among the biggest corporate fraud… …makes this case stand out is the scope and magnitude of corporate looting. One analyst commented: “In terms of the brazenness and the sheer amount of… …While most of the fraud took its form in hidden debt and misrepresentations con- cerning operational performance, the Adelphia case is especially notable… …allegedly “conducted their business activities with the sole purpose of benefiting themselves at the expense of Adel- phia”. In any case, the Rigases… …luxuries. In one case, John Rigas ordered two Christmas trees flown to New York for his daughter, at a total cost of USD 6,000. In another case, the… …, 2002 Pretrial Ruling in Adelphia Fraud Case, The New York Times, February 5, 2004 Adelphia Is Next in Parade of Fraud Trials, The New York Times… …Adelphia Fraud Case, The New York Times, May 25, 2007…

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• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 4/2015

  The Business Case to Counter Corruption in India

  Eine Umfrage unter Führungskräften zu Chancen und Herausforderungen von Korruptionsprävention in Indien
  

  Florian Lair

  …ZRFC 4/15 166 Keywords: Compliance Collective Action Integrität Korruptionsprävention Indien The Business Case to Counter Corruption in India Eine… …Thema „The Business Case to Counter Corruption“ vorgestellt. Der Artikel beschäftigt sich ferner mit dem international erprobten Drei-Stufen-Ansatz zur… …eines integren Geschäftsumfeldes. 2. Studie: The Business Case to Counter Corruption An der Umfrage „The Business Case to Counter Corruption“ nahmen… …Industry (CII) im September und Oktober 2014 eine anonymisierte Umfrage unter dem Titel „The Business Case to Counter Corruption“ in Indien durch. Im Zentrum… …, integrityinitiative@giz.de, www.afin.international.de 1 Vgl. Alliance for Integrity (Hg.): The Business Case to Counter Corruption. A Survey among Senior Management on… …Opportunities and Challenges in India, 2014, S. 30. Abbildung 1: Grafische Darstellung der größten Herausforderungen The Business Case to Counter Corruption in… …Vgl. Alliance for Integrity (Hg.): The Business Case to Counter Corruption. A Survey among Senior Management on Opportunities and Challenges in India… …einem integren Geschäftsumfeld beizutra- 3 Vgl. Alliance for Integrity (Hg.): The Business Case to Counter Corruption. A Survey among ­Senior Management… …for Integrity (Hg.): The Business Case to Counter Corruption. A Survey among Senior Management on Opportunities and Challenges in India, 2014, S. 18… …transnatio- 6 Vgl. Alliance for Integrity (Hg.): The Business Case to Counter Corruption. A Survey among Senior Management on Opportunities and Challenges in…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 26: Juergen Schneider (Germany, 1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …165 2.2 Accounting Fraud in European Companies Case 26: Juergen Schneider (Germany, 1994) Up to the year 1994, a number of scandals… …over mismanagement and fraud emerged in Germany, but the “Schneider case” was by far the biggest. The case is linked to an exceptional bank scandal. In… …his biggest properties were intentionally inflated by bribed outside advisers. For example, in the case of “Zeil-Gallery”, Schneider submitted fake… …billion in unpaid debt that Schneider left was more than triple the losses incurred by the British trader Nicholas (“Nick”) Leeson in the celebrated case… …Independent, July 6, 1994 German Fraud Case May Raise Conflict, The New York Times, May 25, 1995 International Business: Germans Are Gripped by the Return of… …Fugitives, The New York Times, February 24, 1996 Developer Is Charged in German Fraud Case, The New York Times, January 7, 1997 German financier jailed…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 144 Case 22: Symbol Technologies (2004) To the outside world, Symbol Technologies, Inc. was an icon of… …Holtsville, New York-based com- pany was more fittingly viewed as a classic case study in accounting fraud. “This was a veritable playbook of corporate… …textbook example of a company cooking the books,” said one observer. “But what’s somewhat unique about this case is the number of cooks in the kitchen.”… …145 – They received substantial price discounts, guaranteeing a huge profit in case of a resale to an end user, or direct cash payments disguised… …transaction, in each case “they nullified the pur- ported buyer’s obligation to pay for the product”. Candy deals In addition, Symbol also participated… …Reinstated, www.law.com, November 2, 2009 Symbol Executives Settle Accounting Case, www.webcpa.com, April 9, 2010…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 29: Infomatec (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in European Companies 177 Case 29: Infomatec (Germany, 2000) Infomatec, an Augsburg-based maker of interactive TV… …equipment, is another high- profile case of a company dazzling investors with hot stocks, hot technologies and hot talk. During the new-economy boom years… …misleading public releases. For example, in one case, a relatively unsophisticated investor had pur- chased 230 Infomatec shares at a total expense of EUR…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 7: Waste Management (1997)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 55 Case 7: Waste Management (1997) The Waste Management case provides an anatomy of an accounting… …assets, that is the case. But the primary mechanism to manipulate earnings was through accounting changes known as “top-level adjustments”. In essence… …, paid USD 2.3 million, the largest fine imposed on an individ- ual in an SEC accounting fraud case. In November 2001, WMI agreed to pay USD 457 million…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 3/2018

  A deep dive into the ‘Schrems II’ case

  Thomas Shaw

  …A deep dive into the ‘Schrems II’ case Shaw PinG 03.18 133 A deep dive into the ‘Schrems II’ case Thomas Shaw The so-called ‘Schrems II’ case for… …the EC keep supporting relatively weak data protection mechanisms such as the Safe Harbor, the Privacy Shield and SCCs? Before discussing the case, it… …against the U. S. government in case of abuses by U. S. intelligence agencies. What it does not analyze is the totality of U. S. privacy law protections… …protections, as is case law, especially class-action litigation. This is not well understood in the EU, which is more familiar with being protected by a… …comprehensive data protection statute and having to parse reams of case law, and many sectoral statutes is not a common experience. In a 153-page decision (U. K… …subjects would have in the case of U. S. intelligence agency overreach. Given that the U. S. government was one of four amicus curiae invited by the court… …Shaw A deep dive into the ‘Schrems II’ case Facebook argued that as this processing was for purposes of national security, it was outside the scope of… …(or GDPR) would never apply to such transfers, and recent CJEU case law stated that all personal data transfers to intelligence agencies are done under… …for a global organization might need to be done centrally at its main data center in the U. S., but that is no longer the case with significant data…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in European Companies 169 Case 27: Flowtex (Germany, 2000) The allegedly biggest case of accounting fraud in post-war… …Flowtex case, said the complex structure of the Schmider-Kleiser group had “certainly played a role” in the deception. However, it emerged that KPMG… …make the state government liable. Schmider was sentenced to 12 years in jail for his role in the scam. Defence lawyers claimed during the case… …that expert testimony showed Schmider suffered from a mental disorder and was unfit to stand trial. But the judges ruled the case to con- tinue… …collapse of Philipp Holzmann, Germany’s largest construction group, which had accumulated debts of EUR 1.2 billion. In the Flowtex case, a criminally… …Flowtex Case, www.dw-world.de, July 26, 2005…

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