Financial statement fraud strategies for detection and investigation /

• Κύριος συγγραφέας: Zack, Gerard M.
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, New Jersey : John Wiley & Sons, Inc., 2013.
• Σειρά: Wiley corporate F & A.
• Θέματα: Misleading financial statements.; Fraud.; BUSINESS & ECONOMICS > Corporate Governance.; BUSINESS & ECONOMICS > Leadership.; BUSINESS & ECONOMICS > Organizational Development.; BUSINESS & ECONOMICS > Workplace Culture.; Electronic books.

BValuable guidance for staying one step ahead of financial statement fraud/b Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financ...

Πίνακας περιεχομένων:

• Foreword
• Preface
• Acknowledgments
• Revenue-based schemes
• Introduction to revenue-based financial reporting fraud schemes
• Timing schemes
• Fictitious and inflated revenue
• Misclassification schemes
• Gross-up schemes
• Asset-based schemes
• Improper capitalization of costs
• Asset valuation schemes
• Fair value accounting
• Expense and liability schemes
• Shifting expenses to future periods
• Omissions and under-reporting of liabilities
• Other financial reporting schemes
• Consolidations and business combinations
• Financial reporting fraud as a concealment tool
• Financial statement fraud by not-for-profit organizations
• Disclosure fraud
• Detection and investigation
• Detecting financial statement fraud
• Financial statement analysis
• Ratio analysis
• Other detection procedures
• Fraud or honest mistake?
• Assessing (or minimizing) auditor liability.