Normal view
MARC view
Entry Topical Term
001 - CONTROL NUMBER
- control field: 80484
003 - CONTROL NUMBER IDENTIFIER
- control field: OSt
005 - DATE AND TIME OF LATEST TRANSACTION
- control field: 20191028105534.0
008 - FIXED-LENGTH DATA ELEMENTS
- fixed length control field: 030609i| anannbabn |a ana c
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
- LC control number: sh2003006752
035 ## - SYSTEM CONTROL NUMBER
- System control number: 380473
- Canceled/invalid system control number: sh2003006752
040 ## - CATALOGING SOURCE
- Original cataloging agency: ABAU
- Language of cataloging: eng
- Transcribing agency: DLC
150 ## - HEADING--TOPICAL TERM
- Topical term or geographic name entry element: Accounting fraud
450 ## - SEE FROM TRACING--TOPICAL TERM
- Topical term or geographic name entry element: Fraudulent accounting
550 ## - SEE ALSO FROM TRACING--TOPICAL TERM
- Control subfield: g
- Topical term or geographic name entry element: Fraud
670 ## - SOURCE DATA FOUND
- Source citation: Work cat.: Dicksee, L.R. Fraudulent accounting, 1980.
670 ## - SOURCE DATA FOUND
- Source citation: "U.S. Congress probes WorldCom accounting fraud; founder, ex-CFO refuse to testify," in Facts on file:
- Information found: v. 62, no. 3213, (2002): pp. 513-514.
670 ## - SOURCE DATA FOUND
- Source citation: "Anatomy of an accounting fraud," in Business week:
- Information found: no. 3493 (Sept. 16, 1996), p. 90.
670 ## - SOURCE DATA FOUND
- Source citation: "Accounting fraud - SEC crackdown results in charges against W.R. Grace and Foster Wheeler," in Chemical and engineering news:
- Information found: v. 77, no. 1, (1999), p. 7.
670 ## - SOURCE DATA FOUND
- Source citation: Rutberg, S. "The care and healing of accounting fraud," in The Secured lender:
- Information found: v. 56, pt. 2 (2000), pp. 30-35.
670 ## - SOURCE DATA FOUND
- Source citation: Bologna, G. and Lindquist, R. Fraud auditing and forensic accounting, 1995:
- Information found: p. 6 ("Fraud in books of account come in two major categories: transaction and statement frauds. Statement frauds involve the intentional misstatement of certain financial values to enhance the appearance of profitability and deceive shareholders and creditors. Transaction frauds usually are intended to facilitate the theft or conversion of organizational assets to one's personal use")