Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Paul M. Clikeman, Ph.D., has been teaching undergraduate- and master's-level auditing classes at the University of Richmond since 1995. Previously, he was an auditor and audit supervisor in the Chicago office of Deloitte Haskins & Sells (now Deloitte). Dr Clikeman is a Certified Internal Auditor and a Certified Fraud Examiner. He has published more than 30 articles about auditing, fraud examination, accounting education, and financial accounting. He also maintains the website http://auditeducation.info, which provides resources and advice for studying and teaching financial statement auditing.
Inhaltsangabe
Introduction 1 Scandal and reform PART I Birth of a profession 2 Out of darkness 3 Ivar Kreuger 4 McKesson & Robbins 5 Into the spotlight PART II The profession's principle problem 6 Generally accepted accounting principles 7 National Student Marketing 8 Equity Funding 9 Déjà vu PART III The Savings & Loan crisis 10 It's a wonderful life? 11 ESM Government Securities 12 Lincoln Savings & Loan 13 Bank robbers PART IV The expectation gap 14 Auditors and fraud 15 ZZZZ Best 16 Crazy Eddie 17 Closing the gap PART V Beginning of the end 18 Auditor independence 19 Waste Management 20 Sunbeam 21 End of the millennium PART VI From profession to regulated industry 22 Professionalism 23 Enron 24 WorldCom 25 The perfect storm PART VII There's no place like home 26 Open house 27 Taylor, Bean & Whitaker 28 Lehman Brothers 29 The Great Recession PART VIII The world is flat 30 It's a small world 31 Parmalat 32 Olympus 33 As the world turns 34 Conclusion Appendix A: Discussion questions Appendix B: Suggestions for integrating Called to Account with popular auditing texts
Introduction 1 Scandal and reform PART I Birth of a profession 2 Out of darkness 3 Ivar Kreuger 4 McKesson & Robbins 5 Into the spotlight PART II The profession's principle problem 6 Generally accepted accounting principles 7 National Student Marketing 8 Equity Funding 9 Déjà vu PART III The Savings & Loan crisis 10 It's a wonderful life? 11 ESM Government Securities 12 Lincoln Savings & Loan 13 Bank robbers PART IV The expectation gap 14 Auditors and fraud 15 ZZZZ Best 16 Crazy Eddie 17 Closing the gap PART V Beginning of the end 18 Auditor independence 19 Waste Management 20 Sunbeam 21 End of the millennium PART VI From profession to regulated industry 22 Professionalism 23 Enron 24 WorldCom 25 The perfect storm PART VII There's no place like home 26 Open house 27 Taylor, Bean & Whitaker 28 Lehman Brothers 29 The Great Recession PART VIII The world is flat 30 It's a small world 31 Parmalat 32 Olympus 33 As the world turns 34 Conclusion Appendix A: Discussion questions Appendix B: Suggestions for integrating Called to Account with popular auditing texts
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