May 2005 PERCEPTION OF A WHITE-COLLAR CRIME: TAX EVASION 1 By Hughlene Burton University of North Carolina at Charlotte Stewart Karlinsky San Jose State University Visiting Fellow, 2005 School of Business Law Curtin University of Technology Cindy Blanthorne University of North Carolina at Charlotte ISSN: 1321-7828 ISBN: 174067 410 3 1 This paper was previously published in the American Taxation Association Journal of Legal Tax Research. 1 PERCEPTION OF A WHITE-COLLAR
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0 Recommended Solution, Implementation and Justification 11 6.0 External Sources 14 1.0 Executive Summary WorldCom’s origin can be traced to the 1983 breakup of AT&T. Small, regional companies could now gain acces to AT&T’s long distance handphone lines at deeply discounted rates. The companies turn to Bernard J (Bernei) Ebbers, one of its original nine investors, to run things. Ebbers had previously been employed as a milkman, bartender, bar bouncer, car salesman, truck driver, garment
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Chapter 1 - Accounting Information Systems: An Overview A system is a set of two or more interrelated components that interact to achieve a goal. Most systems are composed of smaller subsystems that support the larger system. For example, a college of business is a system composed of various departments, each of which is a subsystem. Moreover, the college itself is a subsystem of the university. Each subsystem is designed to achieve one or more organizational goals. Changes in subsystems cannot
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Auditors and Regulatory Oversight Jennifer Edmundson Dr. Dahli Gray ACC 403-Auditing I May 3, 2015 Auditors and Regulatory Oversight Brooke Corporation was a holding company that was located in Overland Park and Phillipsburg Kansas. They mainly dealt with insurance franchising, insurance agency financing and banking. Brooke Corporation also owned interest in Brooke Capital, Aleritas and Brooke’s Savings Bank. Brooke Capital dealt with insurance agency franchises and had bookkeeping and
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Chinese Companies’ Reaction to The Delisting Announcement Background The United States is one of the world’s most attractive places for a company to go public, especially for those mainland Chinese companies with funding needs. U.S. market gives those companies a chance to raise huge amounts of capital after their unsuccessful attempts to get bank borrowings in China. And compared with the traditional initial public offering process in the Chinese stock market, listing via reverse merger in
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SEC 意见信与财务造假 — — — 基于中概股危机的实证分析 张 然 陈 思 （ 北京大学光华管理学院 雷 * 羽 100871） 【摘要】2010 ～ 2011 年，美国卖空机构相继发布研究报告，质疑绿诺科技等在美上市的中概股公司涉嫌财务造 假。其质疑随后被证实，多家中概股公司股价暴跌，最终停牌或退市。据 Bloomberg 报道，此次做空机构识别财 务造假的重要信息来源竟然是此前未曾引起投资者关注的美国证监会 （ SEC） 公开披露的公司公告意见信。本 文以中概股危机为背景，研究 SEC 意见信对于财务造假的预测作用。研究发现： 相较于没有收到 SEC 意见信的 企业，收到意见信的企业更有可能成为问题公司。SEC 意见信提出的问题数量越多，解决难度越大，企业越有 可能成为问题公司。本文的研究对于帮助投资者理解如何解读 SEC 意见信，识别财务造假有重要意义，也为 SEC 制定合理的意见信披露制度提供政策性建议。 【关键词】 SEC 意见信 财务披露 财务造假 反向并购 一、引言
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of company performance to the stakeholders. They are authorized in checking the accuracy of business records. Opinions given by the auditor gives an added credibility to the financial statements (Maqableh, 2014). Commonly, investors often rely on financial statements provided by auditor in making investment judgement and increase the productivity of financial markets. Financial statements provided by the auditors are often reviewed as credible, unbiased opinion that truly reflects the company financial
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few years we have seen some major scams and corporate collapse across the globe. In India, the major example is Satyam which is one of the largest IT companies in India. All these events have made stake holders realize the urgency and importance of good corporate governance. Before investing money in any company people are quite concerned how companies are being managed. International organizations like IMF, WTO and World Bank are also insisting on transparency. All this has made Corporate Governance
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Visit www.hwcampus.com ACCT 212 Entire Class /Devry ACCT 212 Course Discussion Questions ACCT 212 Week 1 DQ 1 Financial Statements ACCT 212 Week 1 DQ 2 Prepaid Expenses vs. Unearned Revenue ACCT 212 Week 2 DQ 1 Accrual vs. Cash Accounting ACCT 212 Week 2 DQ 2 ACCT 212 Week 3 DQ 1 Ethical Business Decisions ACCT 212 Week 3 DQ 2 Trade Credit – Accounts Payable ACCT 212 Week 4 DQ 1 Inventory Management ACCT 212 Week 4 DQ 2 LIFO ACCT 212 Week 5 DQ 1 Non-current Assets and Related
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publicly traded companies billions of dollars annually in stolen assets and lost business. Cybercrime can totally disrupt a company’s marketing activities. Further, when a company falls prey to cyber criminals, this may cause customers to worry about the security of their business transactions with the company. As a result, a company can lose future business if it is perceived to be vulnerable to cybercrime. Such vulnerability can lead to a decrease in the market value of the company, due to legitimate
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