Called to Account

Paul M. Clikeman, Ph.D. taught undergraduate- and master’s-level auditing classes at the University of Richmond, VA, U.S.A. Previously, he was an auditor and audit supervisor in the Chicago office of Deloitte Haskins & Sells (now Deloitte). Dr Clikeman was a Certified Internal Auditor and a Certified Fraud Examiner. He published more than 30 articles about auditing, fraud examination, accounting education, and financial accounting. Jamie Diaz, Ph.D. CPA, is a Clinical Professor at the Raymond A. Mason School of Business at the College of William and Mary, Williamsburg, VA, U.S.A. She teaches undergraduate- and master's-level classes on accounting, auditing, and analytics. Diaz began her career as an auditor in the New York office of Deloitte.

Introduction 1. Scandal and reform PART I: Birth of a profession 2. Out of darkness 3. Ivar Kreuger 4. McKesson & Robbins 5. Into the spotlight PART II: The profession’s principle problem 6. Generally accepted accounting principles 7. National Student Marketing 8. Equity Funding 9. Déjà vu PART III: The Savings & Loan crisis 10. It’s a wonderful life? 11. ESM Government Securities 12. Lincoln Savings & Loan 13. Bank robbers PART IV: The expectation gap 14. Auditors and fraud 15. ZZZZ Best 16. Crazy Eddie 17. Closing the gap PART V: Beginning of the end 18. Auditor independence 19. Waste Management 20. Sunbeam 21. End of the millennium PART VI: From profession to regulated industry 22. Professionalism 23. Enron 24. WorldCom 25. The perfect storm PART VII: There’s no place like home 26. Open house 27. Taylor, Bean & Whitaker 28. Lehman Brothers 29. The Great Recession PART VIII: The world is flat 30. It’s a small world 31. Wirecard 32. Luckin Coffee 33. As the world turns PART IX: Everything old is new again 34. The profession’s perennial problem 35. General Electric 36. Carillion 37. The great divide 38. Conclusion Appendix A: Discussion questions Appendix B: Suggestions for integrating Called to Account with popular auditing texts