| LC control no. | sh2003006752 |
|---|---|
| Topical heading | Accounting fraud |
| Variant(s) | Fraudulent accounting |
| See also | Accounting--Corrupt practices Fraud |
| Found in | 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") |
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