{"title":"Gary Giroux","description":null,"products":[{"product_id":"detecting-earnings-management-book-gary-giroux-9780471470861","title":"Detecting Earnings Management","description":"This brief and timely text describes the current environment and provides practical details on specific earnings management potential. It shows students how aggressive earnings management can be detected, based on publicly available information. Throughout the text, the authors use multiple perspectives to enhance understanding of the material. Short cases in every chapter provide a feel for evaluating public data and analyzing earnings management potential.","brand":"WoB","offers":[{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50354651726097,"sku":"CIN0471470864VG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52146078548241,"sku":"NLS9780471470861","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ GOOD \/ SBYB","offer_id":53051116781841,"sku":"CIN0471470864G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/0471470864.jpg?v=1751072189"},{"product_id":"accounting-fraud-book-gary-giroux-9781606496282","title":"Accounting Fraud","description":"Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since the founding. Crooks, corruption, scandals and panics have been regular features of the business landscape ever since, with regulations and the expansion of financial disclosure, auditing, and regulatory agencies following major debacles. The importance of this topic is demonstrated by the major accounting and finance scandals of the 21st century, some of the most destructive in our history, including Enron and the multi-trillion dollar real estate crises. This pair of scandals has an extensive number of companions (if less severe and not as well known). The types of violations, causes, and results are equally valid and continue to be of concern today. This short book reveals the signs that suggest financial corruption in organizations and proposes remedies to contain it and prevent its recurrence. It can be used as a supplementary source in introductory financial accounting courses (elementary and intermediate), accounting- and finance-related MBA courses, and business history; or it can be used as part of forensic accounting and fraud detection for continuing education. In addition, it can be useful for accounting and finance professionals wanting exposure to financial disclosure issues and other accounting risks, along with executives looking to expand their knowledge of accounting fraud and risk areas.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51039242027281,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":51039245238545,"sku":"NIN9781606496282","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52659973521681,"sku":"NLS9781606496282","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/160649628X.jpg?v=1763477705"},{"product_id":"accounting-history-and-the-rise-of-civilization-volume-ii-book-gary-giroux-9781631577932","title":"Accounting History and the Rise of Civilization, Volume II","description":"Accounting history continues in Volume 2 with six chapters, four supplements, plus conclusions. Chapters 1 to 3 of the second volume cover specialty topics, specifically auditing, taxes, and government accounting. Chapters 4 to 6 march along from the New Deal to beyond the mortgage meltdown and Great Recession. Supplements include audit opinions (the audit reports written for the annual financial audits), the scandals and corruption associated with accounting fraud, the formal standard setting process creating generally accepted accounting principles (GAAP), and finally computer technology, a key component of the accounting profession-and civilization. The concept of accounting as a profession developed by the 19th century, as accounting-related services (bankruptcy, taxes, and auditing) became important enough to hire experts and separate businesses to support these functions. Soon, licensing was required. Auditing and tax proved to be major money-makers for accountants. Accounting firms became mammoth and global (especially the Big 4) providing audit, tax and consulting services to giant multinational corporations as well as smaller business, governments, nonprofits organizations, and individuals. The rest of the book covers accounting since the early 20th century, when accounting became increasingly sophisticated and important to the commercial and political worlds. The 1920 reverted to free markets, financial market manipulation and speculation, fueled by abundant credit precipitating a boom; then the Great Depression, followed by FDR's New Deal. Chapter 5 covers most of the post-World War II period. Chapter 6 covers the bubbles and busts of the late-20th century and beyond, with particular attention to Enron. Conclusions summarize the last 10,000 years of accounting, its overall impact on civilization, and predictions for the future.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51040238764305,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":51040242303249,"sku":"NIN9781631577932","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52452169646353,"sku":"NLS9781631577932","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/163157793X.jpg?v=1763479778"},{"product_id":"accounting-history-and-the-rise-of-civilization-volume-i-book-gary-giroux-9781631574238","title":"Accounting History and the Rise of Civilization, Volume I","description":"Volume 1 of Accounting History covers the first 10,000 plus years of the rise of accounting and civilization. Conveniently, accounting was part of the developing culture from the start. With fortified villages, accumulating wealth meant inventory accounting, first using tokens (clay balls) and eventually writing plus the abstract concepts of numbers. Cultures evolved in Mesopotamia and elsewhere. After the Crusades, Italian city-states created merchant wealth based on the creation of double-entry. Luca Pacioli's Summa described the Venetian system, which traveled north thanks to Gutenberg's printing press. Enhanced forms of manufacturing, banking, and merchant trade continued. England proved to be a special place, where the Industrial Revolution was born. Along the way, accounting sophistication rose as entrepreneurs discovered the need for complex information to survive. Accounting became a profession as business became big and important enough to employ professionals. The United States went from an agrarian backwater to an industrial power in 100 years. Accounting sophistication matched business complexity, as manufacturing accounting and control techniques developed capable of providing information needed to run giant firms. Railroads became big, requiring complex accounting system. Andrew Carnegie used his railroad experience to adapt the railroad accounting systems to steel manufacturing. Industries consolidated and the need for effective accounting control became imperative. Du Pont proved to be the most effective innovator and this knowledge expanded at General Motors, systems that dominated beyond the mid-20th century. Accounting History is written for accounting and business students plus business professionals. It's not written for accounting historians, although they may find this book useful. The writing is basic without much jargon, so the general public will also find this book insightful.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51041058062609,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":51041061601553,"sku":"NIN9781631574238","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52405788999953,"sku":"NLS9781631574238","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/163157423X.jpg?v=1757760155"},{"product_id":"accounting-fraud-book-gary-giroux-9781947098749","title":"Accounting Fraud","description":"Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since it's found ing. Crooks, corruption, scandals, and panics have been regular features of the business landscape, with regulations and the expansion of financial dis closure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and Ex change Commission (SEC) in the 1930s and the de velopment of generally accepted accounting prin ciples (GAP), few accounting rules existed and it is difficult to identify  accounting  scandals. Beginning with the New Deal of the 1930s, regulations of financial markets (including the SEC); the creation of generally accepted accounting principles (GAP) and organizations to improve and keep GAP current (now in the hands of the Financial Accounting Standards Board); and auditing (currently under the Public Company Accounting Oversight Board) improved accounting and audit practices and financial disclosures. Despite these efforts, accounting frauds continue-many in new and innovative ways. This book brings to light the importance of incen tive structures of key players, consideration of economic and psychological perspectives on behavior, and the need for increasingly ef fective regulation, which become more obvious by considering decades of abuse. Executive compensa tion, pensions, market values, special purpose entities, and deriva tives continue to be problematic accounting issues as they have for decades. Inside, you'll get exposure to financial disclosure issues and other accounting risks, plus additional knowledge of accounting fraud and risk areas.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51057861361937,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":51057864081681,"sku":"NIN9781947098749","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52133448024337,"sku":"NLS9781947098749","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1947098748.jpg?v=1756707767"},{"product_id":"core-concepts-of-financial-analysis-book-gary-giroux-9780471467120","title":"Core Concepts of Financial Analysis","description":"Based on a formal six-step process for analysis and decision-making, this bookAC employees an external focus, with particular emphasis on credit and equity investment decisions.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52141949452561,"sku":"NLS9780471467120","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9780471467120.jpg?v=1757578798"},{"product_id":"executive-compensation-book-gary-giroux-9781606498781","title":"Executive Compensation","description":"The chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are almost always highly compensated and the relative total compensation has mushroomed over time. Most of the compensation now is designed to be performance-based, but leading to charges that executives have incentives to manipulate corporate earnings and stock price in the short-term for their own self interests. The compensation at some companies became so egregious that compensation again became a major public policy issue subject to federal regulation. Executive Compensation focuses on the major topics related to executive compensation-present, past, and future. First, is understanding what executive compensation is, including composition and objectives of pay contracts. Second, how do specific compensation agreements affect corporate behavior and performance? Third, what are the major components, including how and what are accounted for and disclosed? How is compensation, especially executive compensation, accounted for-that is, what are the calculations and journal entries required? Fourth, what does historical analysis tell us about the topic, especially how contractual decisions have been made and what has worked. Finally, what is in store for the future-both expected compensation agreements and what the compensation incentives suggest for future corporate decisions on operations and accounting manipulation.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52427811324177,"sku":"NLS9781606498781","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":52751827009809,"sku":"NIN9781606498781","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781606498781.jpg?v=1763473644"}],"url":"https:\/\/www.worldofbooks.com\/en-gb\/collections\/author-books-by-gary-giroux.oembed","provider":"World of Books ","version":"1.0","type":"link"}