عنوان انگلیسی مقاله:

Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp

ترجمه عنوان مقاله: تقلب حسابداری، ورشکستگی تجاری و حسابرسی خلاقانه: تحلیل موشکافانه ای از مورد عجیب شرکت سان بیم

رشته: مالی و حسابداری

سال انتشار: 2012

تعداد صفحات مقاله انگلیسی: 40 صفحه

منبع: International Paper

نوع فایل: word & pdf

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چکیده مقاله

This paper puts under the magnifying glass the path to failure of Sunbeam Corp. and emphasizes the reasons of its singularity and exceptionality. This corporate case emerges as an outlier from the analysis of the US fraud cases mentioned by WebBRD: the consideration of the time between fraud disclosure and the final bankruptcy reveals the presence of an exceptional sampled case. In fact, the maximum value of this temporal variable is estimated equal to 840 days: it is really far from the range estimated by the survival function for the entire sample and it refers to Sunbeam Corp. Different hypotheses are evaluated in the paper, starting from the consideration of Sunbeam’s history peculiarities: fraud duration, scapegoating and creative auditing represent the three main points of analysis. Starting from a micro-analysis of this case that the SEC investigated in depth and this work describes in detail, inputs for future research are then provided about more general problems concerning auditing and accounting fraud.
Keywords: accounting fraud, failure path, creative auditing, historical micro-analysis

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