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Accounting fraud (Topical Term)

This authority is not used in any records.

Preferred form: Accounting fraud

Used for/see from:

Fraudulent accounting

See also:

Broader heading: Accounting Corrupt practices
Broader heading: Fraud

Notes

Work cat.: Dicksee, L.R. Fraudulent accounting, 1980

"U.S. Congress probes WorldCom accounting fraud; founder, ex-CFO refuse to testify," in Facts on file: v. 62, no. 3213, (2002): pp. 513-514.

"Anatomy of an accounting fraud," in Business week: no. 3493 (Sept. 16, 1996), p. 90.

"Accounting fraud - SEC crackdown results in charges against W.R. Grace and Foster Wheeler," in Chemical and engineering news: v. 77, no. 1, (1999), p. 7.

Rutberg, S. "The care and healing of accounting fraud," in The Secured lender: v. 56, pt. 2 (2000), pp. 30-35.

Bologna, G. and Lindquist, R. Fraud auditing and forensic accounting, 1995: p. 6 ("Fraud in books of account come in two major categories: transaction and statement frauds. Statement frauds involve the intentional misstatement of certain financial values to enhance the appearance of profitability and deceive shareholders and creditors. Transaction frauds usually are intended to facilitate the theft or conversion of organizational assets to one s personal use")