Fraud by Certified Public Accountants in Japan and the United States

研究成果: Article

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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.

元の言語English
ページ(範囲)99-107
ページ数9
ジャーナルAsian Journal of Criminology
5
発行部数2
DOI
出版物ステータスPublished - 2010 5 28

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ASJC Scopus subject areas

  • Law

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