Essays about: "accounting scandal"

Showing result 1 - 5 of 6 essays containing the words accounting scandal.

  1. 1. The 'Mask' of Banks: A Multiple Case Study of Impression Management Strategies in Disclosures for Money Laundering Scandals

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Anqi Lu; Wenxuan Wang; [2022]
    Keywords : impression management; money laundering; banking industry; accounting narrative; the role of accounting;

    Abstract : This thesis examines how banks involved in the money laundering scandal have applied various impression management strategies in their accounting narratives as reactions to the public. We conducted a discourse analysis of four case banks' related disclosures from when they were exposed to the scandal until now. READ MORE

  3. 2. Master's in Accounting and Finance

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexander Sönnerhed; [2022]
    Keywords : Scandal; Institutionalization; Communication; Accounts; Rhetorics; Business and Economics;

    Abstract : This thesis discusses organizational communication in Sweden following a scandal. The communication is based on the period after the scandal has gained attention. The communication 2 is divided into formal and informal communication based on whether the organization or a third party controlled the channel of communication. READ MORE

  4. 3. The Danger of Media Framing - The Multiyear Fraud of Wirecard AG

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Maria Antonia Theodosiadis; Anita Clauss; [2021]
    Keywords : Dynamic Media Framing; Corporate Accounting Scandal; Frame Building; Frame Setting; Accountability; Business and Economics;

    Abstract : The purpose of this paper is to enhance the understanding of Media Framing of corporate accounting scandals over time.The purpose is fulfilled by adopting a case of how a corporate accounting scandal has been framed. This study uses a qualitative inductive research method. READ MORE

  5. 4. Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime

    University essay from Handelshögskolan vid Umeå universitet

    Author : Huyen Cao Thi Thanh; Tina Cheung; [2010]
    Keywords : corporate governance; internal control; internal control report; effectiveness statement; discretionary accruals; earnings management; ICRS; principle-based; rule-based; accounting scandal; Sweden;

    Abstract : Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. READ MORE

  6. 5. Internal control in the wake of the Enron scandal - legislation or self-regulation?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Christine Andréasson; Johan Moe; [2009-07-03T07:15:27Z]
    Keywords : ;

    Abstract : Background & Problem Discussion: The collapse of Enron together with several other scandals contributed to the creation of the Sarbanes Oxley Act, imposing heavy demands on accounting ethics for businesses listed on the stock exchange in the US. In Sweden, the Swedish Code of Corporate Governance was introduced, but instead of being a law, it is based on self-regulation. READ MORE