Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …in favour of relying on the adequacy of WorldCom’s control envi- ronment. Yet it did not adequately test that control environment, overlooking serious… …limited substantive testing. – WorldCom personnel maintained inappropriately tight control over informa- tion that Andersen needed. Andersen, for their… …Internal Control, Hoboken/New Jersey 2006, pp. 8–9, 13–15 Breeden, Richard C.: Restoring Trust – Report to the Hon. Jed S. Rakoff United States District…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 14: Dynegy (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …ultimately given a 15-month prison term. Helen Sharkey, a mem- ber of Dynegy’s risk control and deal structure group, had to spend 30 days in jail. The third…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 16: Tyco International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …International Ltd., www.aicpa.org/antifraud Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 19: Adelphia Communications (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Rigases used their domination and control of Adelphia, and their isolation from the scrutiny of the outside world, to engage in one of the largest schemes… …, Mason/Ohio 2004, pp. 235–236 Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 20: AOL Time Warner (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …AOL broad and direct powers to control the operations and assets of AOL Europe. Bertelsmann relinquished essentially all control regarding the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 21: HealthSouth (2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Internal Control, Hoboken/New Jersey 2006, pp. 332–333 Securities and Exchange Commission: SEC v. HealthSouth Corporation and Richard M. Scrushy…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …: Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 152–155 Securities and…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 23: Computer Associates International (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …deliberately put inexperienced executives in senior positions so that he would have more control. He dis- couraged executives from meeting with each other and… …Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 335–337 Securities and Exchange Commission: SEC v. Computer Associates International, Inc…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 24: AIG (2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Greenberg was liable as a “control person” during the fraud, but it had not accused him of fraud directly. Under the settlement, 84 year-old Greenberg… …Internal Control, Hoboken/New Jersey 2006, pp. 358–361 Securities and Exchange Commission: SEC v. Maurice R. Greenberg and Howard I. Smith, Litigation…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 25: Bernard Madoff (2008)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, and BDO Seidman (an arm of BDO International). This prob- ably gave confidence to investors that everything was under control. However, it…