Creative Accounting and the Cross-Eyed Javelin Thrower

Doreen J. McBarnet · Chris Whelan

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

Foreword by Chris Swinson, President of the Institute of Chartered Accountants in England and Wales. Acknowledgements. Whoa s Who. List of Abbreviations. PART I: SETTING THE SCENE. The Challenge. The Response. PART II: ENFORCEMENT. Discovery and Detection. Investigation and Action. The Message is Medium. A Risky Strategy. PART III: ENFORCEABILITY: LOOKING FOR LOOPHOLES. From Enforcement to Enforceability. Find the Gap and the Ex--Files. Out of Bounds. Working to Rule. Substance Abuse and Counter Strikes. The Panel Strikes Back. PART IV: ENFORCEABILITY: CHALLENGING THE REGULATORS. Whose Substance is it Anyway? Challenging Accounting Standards. True and Fair: Override or Overridden? PART V: LAW IN ACTION. Law in the Courts: Or Why Lawyers Cana t Give a Straight Answer. Winning Ways: From Technical to Tactical. A Wider Lens. PART VI: CONTROL? Climate Control. Cost--Benefit Control. Battles, Wars and the Spirit of the Law. Creative Control. The Cross--Eyed Javelin Thrower. Appendix 1: ASB Foreword to Accounting Standards. Appendix 2: The Companies (Revision of Defective Accounts and Report) Regulations 1990 (SI 1990/2570). Appendix 3: FRRP, Procedures for Handling Individual Cases. Appendix 4: Financial Reporting Review Panel Record. Appendix 5: Panel Press Notices -- Report. Appendix 6: Panel Press Notices -- Analysis. Bibliography. Cases Index. Company Index. General Index. Statutory Materials Index. Subject Index.

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