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  1. KEEP
  2. Theses and Dissertations
  3. Barrett, The Honors College Thesis/Creative Project Collection
  4. The Olympus Scandal (Accounting Fraud)
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The Olympus Scandal (Accounting Fraud)

Full metadata

Description

The Olympus case gives students an opportunity to analyze the factors and unique cultural environment that led to the accounting fraud in whistle blower Michael Woodford's perspective. It also provides students insights into a traditionally- structured Japanese company to identify the operation style and leadership distinctions from a U.S. structured company. The case is presented from the comprehensive public record and the book How I Went from CEO to Whistleblower, written by Michael Woodford, all surrounding the Olympus fraud and insider whistleblowing. A primary question that arose when the news of the fraud emerged in the media was: Did the accounting fraud solely result from the failure of Japanese executives' leadership style? Some people think that the Olympus president Tsuyoshi Kikukawa who owned ultimate power over the company is supposed to bear the most responsibility for this issue. However, this case argues that the answer to the previous question is no. What's more important than the corrupt executives is Olympus' operational system that indulged those executives' ambition. Therefore, the case focuses on an analysis of the operating system in regard to leadership, culture, internal controls, external controls and the board of directors. This analysis addresses the failure of Olympus comprehensively rather than placing blame on a single individual. It is an opportunity for students to understand and discuss the multiple aspects of a corporate system that should have the practicable controls and functions to prevent the abuse of decision-making power as well as the illegal activity from occurring.

Date Created
2016-12
Contributors
  • Fan, Haiyi (Author)
  • Samuelson, Melissa (Thesis director)
  • Pany, Kurt (Committee member)
  • School of Accountancy (Contributor)
  • Barrett, The Honors College (Contributor)
Topical Subject
  • Accounting
  • Corporations
  • Fraud
Resource Type
Text
Extent
16 pages
Language
eng
Copyright Statement
In Copyright
Primary Member of
Barrett, The Honors College Thesis/Creative Project Collection
Series
Academic Year 2016-2017
Handle
https://hdl.handle.net/2286/R.I.40592
Level of coding
minimal
Cataloging Standards
asu1
System Created
  • 2017-10-30 02:50:58
System Modified
  • 2021-08-11 04:09:57
  •     
  • 1 year 5 months ago
Additional Formats
  • OAI Dublin Core
  • MODS XML

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