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Creative Accounting, Fraud and International Accounting Scandals
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“Flexibility, exploiting loopholes, or deliberate fraud? Mike Jones provides a thorough and understandable pedagogic framework of explanation based on case studies and informed by research. Drawing on international expertise from colleagues he brings out lessons to be learned from case studies, including the most recent global financial crisis. The central story is based on greed and a belief in not being found out, facilitated by accounting devices of overstated income. Omitted expenses, f...