Suchergebnisse

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  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …and CEO, Michael Saylor, gained widespread attention for his announced plan to donate USD 100 million to start an Internet university that would… …share (more than 80 times its price when it went public in June 1998). At the time, 34-year-old Michael Saylor was one of the most famous entrepreneurs… …MicroStrategy internally or sold to a third party. In December 2000, the SEC accused three MicroStrategy officers of fraud: CEO Michael Saylor, COO Sanjeev… …, December 15, 2000 MicroStrategy Clears One Giant Hurdle, Business Week Online, December 15, 2000 Forbes Faces: Michael Saylor, Forbes Magazine, December 18…

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  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …precedent,” said judge Michael Meyer. He expressed his incredulity that the scam could have lasted for nearly ten years without being noticed. “It is amazing…
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  Case 5: Phar-Mor (1992)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 46 Case 5: Phar-Mor (1992) In 1982, Michael “Mickey” Monus and a friend, David Shapira, visited a “deep… …Phar-Mor case, www.nysscpa.org/cpajournal/1997 Securities and Exchange Commission: SEC v. Michael Monus, Patrick Finn, John Anderson and Jeffrey Walley…
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  Case 19: Adelphia Communications (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, John Rigas bought out his brother, and his sons Timothy, Michael and James became executive vice presi- dents, directors and principal stockholders. In… …Michael Rigas were led away in hand- cuffs – a treatment that is normally associated with murderers and rapists. Two other Adelphia executives, James Brown… …and Michael Mulcahey, were picked up at corporate headquarters in tiny Coudersport. On the same day, Adelphia itself charged John Rigas and his entire… …fruit for the justice department eager to display a tough stance on white-collar criminals. However, Michael Rigas (who had served as vice president of… …a USD 2,000 fine for signing off on false documents. Former Adelphia assistant treasurer Michael Mulcahey was found not guilty and was acquitted of… …, pp. 15–17 Securities and Exchange Commission: SEC v. Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J… …. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey, Litigation Release/Complaint No. 17627, July 24, 2002 Adelphia plans… …Timeline, www.multichannel.com, June 25, 2005 No Jail for Michael Rigas, www.multichannel.com, March 3, 2006 Adelphia Founder Pays $530 Million in Fraud…

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  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …documents. Michael DeGennaro, vice president for finance, rigged the revenue recognition data provided to the forensic accountants involved in… …Technologies, Inc., Tomo Razmilovic, Kenneth Jaeggi, Leonard Goldner, Brian Burke, Michael DeGennaro, Frank Borghese, Christopher DeSantis, James Heuschneider…
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  Chapter 4: Conclusion and Outlook

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …course, unethical individuals. According to Michael R. Young, a well-known American fraud and litigation ex- pert, the principal characteristics of… …Young, Michael R.: Accounting Irregularities and Financial Fraud – A Corporate Governance Guide, 2nd edition, Chicago 2004, pp. 11–13…
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  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Auditing Enforcement Release No. 1150, August 11, 1999 Wang, Zhemin / Swift, Kenton D. / Garrison, Michael / Schmaltz, Wayne / Glatt, Janice…
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  Case 40: Kanebo (Japan, 2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 421–425 Cosmetic firm…
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  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …executives (including CFO Michael Resnick and marketing head Mark Kaiser) arranged the recording of promotional allow- ances in a way that made the unit’s… …, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 401–416 Royal Ahold Ousts Leadership…
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  Case 37: Siemens (Germany, 2006)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …support Debevoise in its efforts. As a further measure, the Siemens audit committee appointed Michael J. Hershman (a co-founder of Transparency… …are new processes, new people and new procedures,” said compliance advisor Michael J. Hershman. “But that does not make a difference unless there is a…