Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 7: Waste Management (1997)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …paid by an audit firm in an enforcement action brought by the SEC. Besides, three audit partners were fined individually. Some believe that Andersen…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 8: Sunbeam (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …future prospects in its filing for the first quarter of 1998. In a May 2001 enforcement release, the SEC charged that from 1996 until June 1998, the… …be). SEC enforcement officer Thomas C. Newkirk noted that the fraud was engineered to dress up Sunbeam, in order to make the company look much more…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 9: Cendant/CUC (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …case had taken six years to come to trial. SEC director of enforcement Richard H. Walker said: “As this case graphically illustrates, large, complex…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …to the letter and the spirit of the accounting rules,” SEC enforcement director Richard H. Walker said in a statement. The SEC also launched an… …, in August 2003, the SEC ended its investigation of PwC with no enforcement action against the audit firm. Accounting Fraud in U.S…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 15: Xerox (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …virtually every reporting period since 1997. “For Xerox, the accounting function was just another revenue source and profit opportunity,” SEC enforcement… …investing public expects auditors to do,” said Paul R. Berger, an associate director of enforcement at the Accounting Fraud in U.S. Companies 111…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 16: Tyco International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …company stock at inflated prices after lying about Tyco’s finances. Stephen Cutler, the SEC’s director of enforcement, said in a statement: “Kozlowski…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 17: Global Crossing (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …founder and former chairman, escaped a penalty. Enforcement lawyers at the SEC had recommended a fine against Winnick as part of the settlement. But in a…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 21: HealthSouth (2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …2003, the SEC charged HealthSouth and its founder, chairman and CEO, Richard M. Scrushy, with accounting fraud. SEC director of enforcement Stephen… …, the fraud’s impact was greater than USD 4 billion. But the fraud didn’t end there. In late 2003, federal law enforcement officials began to…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 25: Bernard Madoff (2008)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, accused of the largest investor swindle ever blamed on a single individual. A senior enforcement official at the SEC described Madoff’s scheme as “a…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …by the SEC with aiding and abetting the fraud. Scott Friestad, associate director of the Commission’s division of enforcement, commented: “These… …. Accounting Fraud in European Companies 204 The fraud charges filed against Royal Ahold N.V. by Dutch law enforcement authorities were settled in… …venture accounting. The company voluntarily analyzed accounting practices and internal controls at 17 operating units. An SEC enforcement official said…

  Alle Treffer im Inhalt anzeigen