Suchergebnisse

• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 4/2010

  Entwicklungsperspektiven des Nachhaltigkeitsmanagements

  Michael Werner, Dr. Patrick Albrecht

  …. /Venkataraman, S.: „Innovative Stakeholder Relations. When “Ethics Pays” (and when it doesn’t)”, Business ethics quarterly, 01/2006, S. 43-68; Troshani, I./Doolin…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2011

  Zusammengestellt von der ZIR-Redaktion

  …Einsatz der IT prüfen und bewerten 17. 03.– 18. 03. 2011 08. 12.– 09. 12. 2011 O. Arnold Sicherheit im Internet 05. 12.– 07. 12. 2011 agens Consulting…
• eBook-Kapitel aus dem Buch Integriertes Revisionsmanagement

  Kritische Reflexion

  Marcus Bauer

  …eingehendere Betrachtung zu weit führen. Es sei hier nur darauf hingewiesen, dass durch die Einführung der IT als eigenstän- digem Geschäftsprozess im OBM deren…
• eBook-Kapitel aus dem Buch Controlling und Corporate Governance-Anforderungen

  Konzernweite Umsetzung der Corporate Governance bei OMV

  Karl Jung

  …, Steuerabteilung und IT an den Jours Fixes des Finanzvorstandes teil. Einmal im Monat findet eine Sitzung aller Stäbe der Holding gemeinsam mit dem CEO und CFO…
• eBook-Kapitel aus dem Buch Corporate Governance im Mittelstand

  Nachhaltige Erwirtschaftung lebensfähiger Renditen im Zuge des Wandels der Unternehmensfinanzierung

  Markus A. Wesel
• eBook-Kapitel aus dem Buch Benchmarking in der Internen Revision

  Relevante Begriffsdefinitionen und terminologische Abgrenzungen

  Dr. Julia Busch

  …Informationstechnologie bezeichnet Benchmarking einen Test, der anhand der Laufzeit die Leis- tung zweier einander gegenüberzustellender Computerprogramme objektiv misst…
• eBook

  Revision des externen Rechnungswesens

  Prüfungsleitfaden für die Revisionspraxis
  

  978-3-503-12903-4

  DIIR – Arbeitskreis "Revision des Finanz- und Rechnungswesens", DIIR – Deutsches Institut für Interne Revision e. V., DIIR – Deutsches Institut für Interne Revision e. V.
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 17: Global Crossing (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 118 Case 17: Global Crossing (2002) Had the attention not been for Enron (the scandal that had it all at… …Crossing abruptly collapsed into bankruptcy in early 2002. On January 28, the company filed for Chapter 11, making it one of the biggest bankruptcies in… …is also part of the wider story of the meltdown in the telecom- munications industry. It epitomized the boom and bust of the so-called “broadband… …network and to sell capacity on that network to other providers and users of telecommunications services. Within four years, it built a 100,000-mile… …registered in Hamilton, Bermuda and run from Florham Park, New Jersey) was a stock market darling during the high-tech mania. But in 2001, when it became… …clear that there were not enough customers paying for the network, Global Crossing began its descent. Ultimately, the company had to acknowledge that it… …not have met analysts’ estimates. In its disclosures, Global Crossing stated that it had sold substantial amounts of capacity to customers to… …whom it had also made substantial cash commitments. The company disclosed the gross dollar amounts of these sales and purchases as well. Nevertheless… …specify that it was becoming increasingly reliant on the reciprocal transactions as a source of cash revenue. Eventually, it failed to disclose that in… …several reciprocal transactions, it purchased capacity that would not be ready for service until some time after the end of the quarter (in some cases…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …was going to be the next fraudulent company. It turned out to be WorldCom, Inc., at the time the second largest long-distance telecommunications… …SEC said that WorldCom’s accounting improprieties were of “unprecedented magnitude”. But as enormous as the fraud was, it was accomplished in a… …relatively mundane way. The modus oper- andi of the fraud was rather simple, and it was carried out over a comparatively short period of time. Yet the… …Corp. because of antitrust objections. WorldCom’s position as fast-growing provider of integrated telecommunications services (it provided a broad… …demanded that his subordinates met those expectations. It was when he had the greatest need to keep WorldCom’s stock price up that the largest part of the… …standards others will follow.” It was shortly after Ebbers had left that the fraud was discovered and disclosed. Fraud detection and disclosure As… …that it was not her problem. When she continued to raise her concerns, she was told by WorldCom’s CFO, Scott Sullivan (to whom internal audit reported)… …advised of the issue, took it seriously and directed prompt attention to it. On June 20, Cooper attended an audit committee meeting at which Sullivan was… …. Accounting Fraud in U.S. Companies 95 WorldCom announced that it intended to restate its financial statements for 2001 and the first quarter of… …2002. It stated that certain transfers from “line cost expenses” to asset accounts, totalling USD 3.85 billion during this period, were not made in…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …become synonymous with corporate malfeasance. However, compared to other accounting frauds, the Enron fraud was very complicated; it involved many… …reports. They didn’t have to lie. All they had to do was to obfuscate it with sheer complexity – although they lied, too.” The impact of the fraud was… …far-reaching, to say the least. It led to the bankruptcy of the once high-flying energy company in late 2001, marking one of the biggest corporate failures in… …since October 1929”. Besides, the fraud ushered in a wave of prosecutions against white-collar crime at the highest levels of American business, and it… …originated a strong reaction (possibly an overreaction) from the regulatory bodies as well. Thus, it is of great importance to understand what actually… …business model: create a “gas bank” in which Enron would buy gas from a network of suppliers and sell it to customers, contractually guaranteeing both the… …outside the United States. The market endorsed Enron’s “new economy” business strategy. In 2000, Enron reported revenues of USD 101 billion, making it… …of these negative developments, it is quite astonishing that by the end of the year, Enron’s image was in tatters and its stock price had plummeted… …(primarily for the water and broadband businesses). It also disclosed a mysterious USD 1.2 billion reduction in shareholder equity, mainly as a result of the… …reversal of dealings with certain off-balance-sheet partnerships, called “the Raptors” (October 16). - Enron announced that it had changed plan…

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