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Name: Liu Xinyu/Nicole
Class: AMF
WorldCom
what ?
--- escape duties
overstate profits ---- $4 billion
intention----illegal
expenses --- capital investments
revenue
profit
1. Creative Accounting
CHINA:
$595 billion of tax revenue
damage from 2005 to 2010
BANKRUPTCY
http://latimesblogs.latimes.com/photos/uncategorized/2008/07/31/cluster_bucks
2. Tax Evasion
http://im.rediff.com/money/2012/mar/08tax2
3. Ethical Education
4. Social Supervision
(fundamental)
5. Government Sanction
accountants
accounting students
what ?
--- modify financial statement ?
moral behaviors
personal qualities
accounting process
http://www.skeptic.ca/Voodoo-Accounting
http://pad1.whstatic.com/images/thumb/b/bf/Use-an-Accounting-Education-Step-1-Version-2.jpg/670px-Use-an-Accounting-Education-Step-1-Version-2
http://socialworksupervisor.com/wp-content/themes/directorypress/thumbs/shutterstock_54205174
Conclusion
Conclusion
Social supervision
Government Sanction
( long-term and effective)
(powerful)
Creative Accounting
Tax Evasion
LIE
Mele, D. (2005). Ethical education in accounting: Integrating rules, values and virtues.
Journal of Business Ethics, 57(1), 97-109.
Ni, X. & HUANG, H. (2010). Probe into the reasons of absence in accounting credit among listed companies
and study on countermeasures. Canadian Social Science, 6(4), 224-230.
Omurgonulsen, M. & Omurgonulsen, U. (2009). Critical thinking about creative accounting
in the face of a recent scandal in the Turkish banking sector. Critical Perspectives on Accounting, 20(5), 651-673.
Shah, A. K. (1996). Creative compliance in financial reporting. Accounting, Organizations and Society, 21(1), 23-39.
Spalding, A. & Oddo, A. (2011). It is time for principles-based accounting ethics.
Journal of Business Ethics, 99(1), 49-59.
Spiceland, D. (2005). Review of the accounting process.
Intermediate Accounting. 55-56.
Now: social restriction is unhealthy and
unsound
Ethical Education --- a fundamental method
Social Supervision --- a long-term and
effective method
Government Sanction --- a powerful method
Benston, G. J., Bromwich, M. & Wagenhofer, A. (2006).
Principles-versus rules based accounting standards: the fasb’s standard setting strategy. Abacus, 42(2), 165-188.
Fatt, J. P. T. (1995). Ethics and the accountant. Journal of Business Ethics, 14(12), 997-1004.
Flory, S. M., Phillips, T. J., Reidenbach, R. E., & Robin, D. P. (1992). A multidimensional analysis of selected ethical issues in accounting. The Accounting Review, 67(2), 284-302.
Gowthorpe, C. & Amat, O. (2005). Creative accounting: some ethical issues of macro- and micro- manipulation. Journal of Business Ethics, 57(1), 55-64.
Li, X. & Zhang, Y. (2013). China joins global effort to combat tax evasion. China Daily.
McGee, R. W. (2012). Four views on the ethics of tax evasion. The Ethics of Tax Evasion: Perspectives in Theory and Practice, 11-14. New York: Springer.
please ask me questions
if there is anything you don't understand
HOW ?
the absence of credibility
in accounting
http://img.taopic.com/uploads/allimg/120309/8879-12030921221055
http://168hair.demo.works.tw/upload/image/%E5%95%8F%E8%99%9F%E5%90%9B/%E5%95%8F%E8%99%9F%E5%90%9B%201
http://img.taopic.com/uploads/allimg/120309/8879-12030921221055
http://graphics8.nytimes.com/images/section/jobs/200703/clipart/accounting-finance-insurance-jobs