Fraud by Certified Public Accountants in Japan and the United States

Research output: Contribution to journalArticle

4 Citations (Scopus)

Abstract

In recent years, Japanese and American societies have been beset by massive corporate scandals involving accounting firms and their certified public accountants (CPAs). These scandals included major accounting frauds by CPAs and have led to deep distrust of corporate accounting in both societies. This paper provides a detailed probe into three major financial scandals in Japan and United States: Enron, Kanebo, and Livedoor. Case histories are used to highlight both the characteristics of frauds perpetrated by CPAs as well as the social reactions to these economic crimes in Japan and the US. Finally, the paper outlines similarities and differences in CPA frauds perpetrated in both countries and considers how cultural variations play a major role in producing these outcomes.

Original languageEnglish
Pages (from-to)99-107
Number of pages9
JournalAsian Journal of Criminology
Volume5
Issue number2
DOIs
Publication statusPublished - 2010

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certified public accountant
fraud
scandal
Japan
society
offense
firm
economics

Keywords

  • Accounting fraud
  • Certified public accountant
  • Japan
  • Professional occupational crime
  • United States

ASJC Scopus subject areas

  • Law

Cite this

Fraud by Certified Public Accountants in Japan and the United States. / Konishi, Tokikazu.

In: Asian Journal of Criminology, Vol. 5, No. 2, 2010, p. 99-107.

Research output: Contribution to journalArticle

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