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  • Earnings Management: Abdullah, Christian and Hien

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    This document discusses a research project on how the COSO model could have prevented the accounting scandal at Ahold in the early 2000s. The scandal was caused by an aggressive management culture driven by incentives to meet targets, and an inability of the then-current framework to detect fraudulent accounting activities. The research aims to analyze how implementing the COSO model framework at Ahold may have avoided the issues through its focus on internal controls and fraud prevention.

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    proposal

    Original Title

    Earnings Management

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    This document discusses a research project on how the COSO model could have prevented the accounting scandal at Ahold in the early 2000s. The scandal was caused by an aggressive management culture driven by incentives to meet targets, and an inability of the then-current framework to detect fraudulent accounting activities. The research aims to analyze how implementing the COSO model framework at Ahold may have avoided the issues through its focus on internal controls and fraud prevention.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    5 views4 pages

    Earnings Management: Abdullah, Christian and Hien

    Uploaded by

    Abdullah
    This document discusses a research project on how the COSO model could have prevented the accounting scandal at Ahold in the early 2000s. The scandal was caused by an aggressive management culture driven by incentives to meet targets, and an inability of the then-current framework to detect fraudulent accounting activities. The research aims to analyze how implementing the COSO model framework at Ahold may have avoided the issues through its focus on internal controls and fraud prevention.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 4

    Earnings

    Management
    ABDULLAH, CHRISTIAN AND HIEN
    Accounting Scandal Ahold

    Underlying causes for scandal:


    Aggressive management culture due to incentive system
    Current framework was not capable in detecting fraudulent accounting
    activities
    Wrong indicator used in assessing operational performance
    Main research question

    How is the COSO model capable in preventing fraudulent revenue


    recognition techniques for earnings management to avoid the
    Ahold scandal in the early 2000s?

    What is COSO and how is it used for earnings management purposes?


    What are the underlying problems that caused fraudulent revenue
    recognition techniques in Ahold?
    How would the COSO model framework model be implemented in
    Ahold in order to avoid the underlying problems that caused fraudulent
    revenue recognition?
    How effective is the COSO model towards preventing the underlying
    problems that causes fraudulent revenue recognition in comparison to
    the Ahold 2002 framework?
    Methodology

    Literature research (deductive)

    Case study Ahold

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