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Accountability Research: Ethnographic Methods in Organisation and Accounting (Business for Society)
by Hugo Letiche Jean-Luc Moriceau Ivo De Loo Carolyn CorderyThis book discusses (auto- )ethnographies of accountability, undertaken (in close collaboration) by a multinational group of accounting and organization theory researchers over a period of three years. The key assumption underlying the book is that accountability is inherently an identity- creating process where the study of account- making has to be done participatively, with radical openness to the one(s) being researched, as well as to their context. That openness we call ‘ethnography’. The values or assumptions inherent to the practices of account and identity-making, in a specific context, are what (auto- )ethnographies seek to describe and identify. These values and assumptions warrant critical, ethical reflection, and this is what the researchers presented here have tried to provide.The chapters in this book all are mini- studies of relatedness. The scale of examination is intimate; the reflections provided by the researchers are mainly methodological.This book is of interest to accounting and organization theory students and scholars who believe that accountability can fruitfully be studied through (auto-) ethnography. The book extends currently existing views on how accountability can be handled and discharged between researchers and their researched, when local, intimate settings are studied.
Accountable: The Rise of Citizen Capitalism
by Michael O'Leary Warren Valdmanis“More than ever before, this is the book our economy needs.” – Dr. Rajiv Shah, president of the Rockefeller Foundation“Unwilling to settle for easy answers or superficial changes, O’Leary and Valdmanis push us all to ask more of our economic system.” – Senator Michael F. BennetThis provocative book takes us inside the fight to save capitalism from itself.Corporations are broken, reflecting no purpose deeper than profit. But the tools we are relying on to fix them—corporate social responsibility, divestment, impact investing, and government control—risk making our problems worse.With lively storytelling and careful analysis, O’Leary and Valdmanis cut through the tired dogma of current economic thinking to reveal a hopeful truth: If we can make our corporations accountable to a deeper purpose, we can make capitalism both prosperous and good.What happens when the sustainability-driven CEO of Unilever takes on the efficiency-obsessed Warren Buffett? Does Kellogg’s—a company founded to serve a healthy breakfast—have a sacred duty to sell sugary cereal if that’s what maximizes profit? For decades, government has tried to curb CEO pay but failed. Why? Can Harvard students force the university to divest from oil and gas? Does it even matter if they do?O’Leary and Valdmanis, two iconoclastic investors, take us on a fast-paced insider’s journey that will change the way we look at corporations. Likely to spark controversy among cynics and dreamers alike, this book is essential reading for anyone with a stake in reforming capitalism—which means all of us.
Accounting, Accountability and Crisis Management: Lessons from Italy's Pandemic Response (Routledge Studies in Accounting)
by Lee D. Parker Ericka Costa Massimo ContrafattoConventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pandemic.It contributes to the creation of robust strategies for institutions worldwide to be able to respond promptly and equitably to future emergencies and offers insights for developing policy and practice, with respect to global leaders’ accountability for and management of exceptional events. It addresses three main subjects: extraordinary events and their challenges for business and organisations; the nature and roles of interdisciplinary accounting and accountability in a pandemic environment; and how the global pandemic is impacting accounting and accountability in diverse contexts, such as public services, healthcare, education, and NGOs.With a focus on institutional approaches to establishing, maintaining and discharging accountability throughout the pandemic, the insights of this book are invaluable to both students and practitioners seeking to bolster institutional resilience in an increasingly uncertain world. Both management and accounting communities can learn from this extraordinary global event to promote the process of transforming how business and societies operate.
Accounting, Accountability and Society: Trends and Perspectives in Reporting, Management and Governance for Sustainability (CSR, Sustainability, Ethics & Governance)
by Maria-Gabriella Baldarelli Mara Del Baldo Jesse Dillard Massimo CiambottiThis book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
Accounting and Auditing in China (Routledge Revivals)
by Z. Jun Lin David C. Yang Liyan WangFirst published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.
Accounting and Auditing Standards for Islamic Financial Institutions (Routledge Studies in Accounting)
by Mohd Ma'Sum BillahWhile accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.
Accounting and Business Ethics: An Introduction
by Diane Walters Ken McPhailDespite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.
Accounting Ethics (Foundations of Business Ethics #5)
by Brenda Shay Duska Ronald F. Duska Kenneth Wm. KuryAn accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
Accounting Ethics Education: Making Ethics Real (Routledge Studies in Accounting)
by Alberto J. Costa; Margarida M. PinheiroAccounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant’s adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Accounting Ethics Education: Teaching Virtues and Values (Routledge Studies in Accounting)
by Margarida M. Pinheiro; Alberto J. CostaAccounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Accounting for Biodiversity: Accounting For Biodiversity
by Michael Jones‘Biodiversity’ at its simplest, refers to the variety of species inhabiting Planet Earth. It is essential to the well-being of the planet. There is now a scientific consensus around the current ongoing crisis in biodiversity arising from both climate change and human activities. Experts believe we are in the middle of a mass extinction of biodiversity with devastating consequences for our planet. Accounting for Biodiversity explores the need for companies to actively protect, conserve and improve biodiversity within their sphere of operation. The 14 chapters written by a selected team of experts investigate the ways in which companies are embracing their responsibility through a variety of biodiversity initiatives and innovative models designed to improve the recording, reporting and valuing of biodiversity. Global case studies look at biodiversity accounting in Africa, Asia, Australasia, Europe and South America. Overall, this book provides a comprehensive set of reflections on accounting for biodiversity and recommendations for the future. This book is essential reading for all those interested in the contribution that accounting can make to the preservation of biodiversity. As we see increasing awareness of the importance of sustainability and ecological responsibility in business activity it is relevant and should prove informative to students, managers, accountants and those in business more generally. It is also important for all those interested in conserving biodiversity.
Accounting for Biological Assets (Routledge Focus on Business and Management)
by Rute Gonçalves Patrícia Teixeira LopesThis book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Accounting for M&A: Uses and Abuses of Accounting in Monitoring and Promoting Merger (Routledge Studies in Accounting)
by Amir Amel-Zadeh Geoff MeeksSpending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that businesses might be using huge and increasing sums of shareholders’ money for an activity which more often than not leads to failure calls into question the information on which M&A decisions are based. This book presents statistical studies, case material, and standard-setters' opinions on company accounting before, during and after M&A. It documents the manipulation of annual accounts by acquirers ahead of share for share bids, biased forecasts of post-merger earnings by bidders, and devices to flatter earnings when recording the deal. It explores the challenges for standard-setters in regulating information flows during and after M&A; and for account-users wishing to learn from financial statements how a deal has affected performance. Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and concerned to achieve better informed M&A. As such it might be of particular interest to business executives, lawyers, bankers and investors involved in M&A as well as graduate students interested in researching or learning about the role of accounting in M&A.
Accounting for Sustainability: Asia Pacific Perspectives (Eco-Efficiency in Industry and Science #33)
by Ki-Hoon Lee Stefan SchalteggerThis book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the "production engine" of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.
Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society (Advances in Business Ethics Research #4)
by Steven MintzThis volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Accounting Fraud: Bilanzmanipulationen praxisorientiert verstehen und mit Datenanalysen frühzeitig erkennen, aufklären und verhindern
by Carola Rinker Patrick Müller Frank MünkerDieses Buch beschreibt, welche typischen Fälle von Bilanzmanipulationen auch im Alltag von Konzernen und KMUs vorkommen können, durch Mitarbeiter und Dienstleister. Das Bewusstsein für Accounting Fraud ist oft nicht vorhanden. In diesem Buch werden branchentypische Besonderheiten der Bilanz und GuV aufgegriffen. Die Autoren erläutern verschiedene Manipulationsarten und zeigen, wie diese aufgedeckt werden können. Zudem wird erklärt, welche Maßnahmen Unternehmen zur Früherkennung und Prävention ergreifen können, beispielsweise durch den Einsatz forensischer Datenanalyse. Dieses Buch veranschaulicht, wie wichtig es für Praktiker ist, sich dem Thema zu widmen, auch anhand von Praxisbeispielen.
Accounting Regulation in Japan: Evolution and Development from 2001 to 2015 (Routledge Focus on Accounting and Auditing)
by Masatsugu Sanada Yoshihiro TokugaLittle has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
Accounting Thought and Practice Reform: Ray Chambers’ Odyssey (Routledge New Works in Accounting History)
by Frank Clarke Graeme William Dean Martin E PerssonRaymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
The Accredited Counter Fraud Specialist Handbook
by Martin Tunley Mark Button Andrew Whittaker Jim GeeThe most complete, step-by-step guide to the ACFS qualificationThe Accredited Counter Fraud Specialist Handbook is the only guide designed to support all mandatory elements of the ACFS qualification, in-depth and step-by-step. Written by recognized industry leaders, this book focuses specifically on the practitioner's role in fraud investigation in England and Wales, providing complete information about each stage in the investigative process. Readers gain access to all of the information needed to successfully complete the ACFS qualification, and to develop an awareness of the key skills required to undertake efficient, legally compliant, professional investigations. The book includes a Directory of Useful Information, featuring legislation, codes of practice, model forms, and more.As incidence of fraud continues to rise, many organisations are recruiting more Counter Fraud Specialists, and mandating Continuous Professional Development for established CFSs. The Accredited Counter Fraud Specialist (ACFS) is a recognized qualification in the field, and is mandatory for investigators in many organisations throughout the public and private sectors. The Accredited Counter Fraud Specialist Handbook is a complete guide to the qualification, both for CPD and first-time qualifiers.Gain a deeper understanding of the legislation related to fraud and investigationLearn the surveillance and intelligence gathering techniques that build a solid caseReview the rules of evidence and statement taking guidelinesFollow courtroom procedures and prepare a thorough prosecution fileThe professional qualification of ACFS, which is endorsed by the Counter Fraud Professional Accreditation Board, requires both practical and written assessments that demonstrate successful knowledge transfer and understanding of all key concepts of the investigative process. For anyone tasked with the responsibility of countering fraud, The Accredited Counter Fraud Specialist Handbook is a comprehensive guide to the investigative process.
Accusation (A Raquel Rematti Legal Thriller #3)
by Paul BatistaUSA Today Best-Selling Author An icon's life implodes—at two in the morning World renowned, revered actor Aaron Julian is awakened at two a.m. by his agent who informs him that he has been accused of sexual harassment. Young actresses will break the story on prime-time TV that morning—with their lawyer, the attorney who led the charge in the priests' sexual abuse cases. Aaron and his celebrity pop-singer wife, Veda, vehemently deny the charges, and hire powerful defense lawyer Raquel Rematti. But when the plaintiffs' lawyer is murdered in Central Park, the stakes skyrocket and the conspiracies spiral out of control. Despite revelation after revelation, Aaron continues to proclaim his innocence. And in his defense, Rematti uses every tool in the legal system to produce courtroom drama that is unparalleled. The outcome—impossible to predict—is guaranteed to stun and to linger with you for a long time.Fans of John Grisham and Scott Turow will devour this cutting-edge thriller While Accusation can be read as a standalone novel, here is the publication order of Paul Batista's legal thrillers:Death's WitnessExtraordinary RenditionThe Borzoi Killings (Raquel Rematti #1)Manhattan LockdownThe Warriors (Raquel Rematti #2)Accusation (Raquel Rematti #3)
The Accusation Model Before the International Criminal Court
by Hanna KuczyńskaThis book examines how the functioning of the International Criminal Court has become a forum of convergence between the common law and civil law criminal justice systems. Four countries were selected as primary examples of these two legal traditions: the United States, England and Wales, Germany and Poland. The first layer of analysis focuses on selected elements of the model of accusation that are crucial to the model adopted by the ICC. These are: development of the notion of the prosecutor's independence in view of their ties to the countries and the Security Council; the nature and limits of the prosecutor's discretional powers to initiate proceedings before the ICC; the reasons behind the prosecutor's choice of both defendants and charges; the role the prosecutor plays in the procedure of disclosure of evidence and consensual termination of proceedings; and the determinants of the model of accusation used during trial and appeal proceedings. The second layer of the book consists in an analysis of the motives behind applying particular solutions to create the model of accusation before the ICC. It also shows how the model of accusation gradually evolved in proceedings before the military and ad hoc tribunals: ICTY and ICTR. Moreover, the question of compatibility of procedural institutions is addressed: In what ways does adopting a certain element of criminal procedure, e. g. discretional powers of the prosecutor to initiate criminal proceedings, influence the remaining procedural elements, e. g. the existence of the dossier of a case or the powers of a judge to change the legal classification of the criminal behavior appearing in the indictment?
Accused: My Fight for Truth, Justice & the Strength to Forgive
by Mark Dagostino Tonya CraftThis is the true story of a woman who prevailed against the most heinous accusations imaginable.Tonya Craft, a Georgia kindergarten teacher and loving mother of two, never expected a knock on her door to change her life forever. But in May 2008, false accusations of child molestation turned her world upside down. The trial that followed dragged her reputation through the mud and lent nationwide notoriety to her name.Tonya's life spiraled into a witch-trial nightmare in which she was deemed guilty before her innocence could be determined by a jury. Her children were taken away without even a goodbye, and her own daughter was forced to take the stand against her in a courtroom. The situation seemed hopeless, and Tonya was shell-shocked and heartbroken. But that didn't keep her from finding the strength to fight.Over the course of two terrifying years, Tonya rallied to take charge of her own defense, flying across the country and knocking on doors on a desperate quest for answers, and defying her own lawyers on more than one occasion. Tonya's goal was not only to avoid conviction; it was to clear her name, and, most of all, regain custody of her children.Accused is about more than Tonya's shocking trial and fight for justice. It is the story of a mother's extraordinary love, the faith that sees her through it all, and the forgiveness that sets her free.
Accused
by Brittany DuckerOn the afternoon of May 11, 2011, students at Liberty High School in Louisville, Kentucky, discovered a body, facedown and lifeless in a drainage ditch. Within minutes, police officers descended on to school grounds and encountered one of the most violent scenes in their careers. In the hours that followed, the body was identified as fourteen-year-old Terrence (Trey) Zwicker. ACCUSEDtells the story of a family’s dysfunction that resulted in a brutal and stomach-churning act. Joshua Gouker wasted no time regaining custody of his son, Joshua. Within weeks of that placement, Trey Zwicker was dead. Trey’s step-father, Joshua Gouker, and fifteen-year-old step-brother, Joshua Young, were charged with arguably one of the most heinous crimes in that area’s recent history. Young, a former honor student and high school wrestler, stood accused of murdering his own step-brother at his father’s bequest. But who was really guilty? ACCUSED author Brittany Drucker utilizes her experience as a criminal defense attorney in the Louisville area to offer revealing evidence and telling insights into the backgrounds of Trey Zwicker, Joshua Young and Joshua Gouker. Drucker addresses the alleged sociopathic tendencies of Gouker, who was gifted with the apparent ability to charm and puppeteer those around him. In addition
Accused (A. Scott Fenney)
by Mark Gimenez'Scott, it's Rebecca. I need you.'After years of silence, Texan lawyer Scott Fenney receives a devastating phonecall from his ex-wife. She has been accused of murdering her boyfriend, Trey - the man she left Scott for - and is being held in a police cell. Now she is begging Scott to defend her.Scott is used to high-stakes cases, but this one is bigger than anything he has handled before. If Rebecca is found guilty, she will be sentenced to life imprisonment. Her future is in his hands. As he prepares to take the stand in the most dramatic courtroom appearance of his life, Scott is forced to question everything he believes to get to the truth - to save the life of the ex-wife he still loves....
Accused (A. Scott Fenney)
by Mark GimenezScott, it's Rebecca. I need you.'After years of silence, Texan lawyer Scott Fenney receives a devastating phonecall from his ex-wife. She has been accused of murdering her boyfriend, Trey - the man she left Scott for - and is being held in a police cell. Now she is begging Scott to defend her.Scott is used to high-stakes cases, but this one is bigger than anything he has handled before. If Rebecca is found guilty, she will be sentenced to life imprisonment. Her future is in his hands. As he prepares to take the stand in the most dramatic courtroom appearance of his life, Scott is forced to question everything he believes to get to the truth - to save the life of the ex-wife he still loves....