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Detecting accounting fraud before it's too late /
Detect accounting fraud before it's too late Accounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and empl...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc.,
[2019]
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| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- Cover; Title Page; Copyright; Contents; Prologue; Introduction; Acknowledgments; Chapter 1 Fraud and Accounting Manipulations; 1.1 Fraud and Its Effects; 1.2 Modifying Companies' Financial Information; 1.3 Calling Things by Their Name: From Creative Accounting to Big Baths; References; Chapter 2 Accounting Fraud: An Ancient Practice; 2.1 The First Accounting Frauds; 2.2 Accounting Frauds Continue with the Double Entry; 2.3 The Crash of 1929 and the Obligation to Audit Accounts; 2.4 Reinforcement of the Commercial Law and Auditing After the String of Scandals of 2000
- 2.5 With the Crisis of 2008, History Repeats ItselfReferences; Chapter 3 Problems with Legislation and Those Involved in the Financial Information; 3.1 How Financial Information Is Generated; 3.2 Auditing of Accounts: Essential, but Not Infallible; 3.3 Analysts and Rating Agencies; 3.4 Regulators and the Limitations of Accounting Regulations; 3.5 Role of the Media; References; Chapter 4 Why Are Accounts Manipulated?; 4.1 Motivation, Opportunity, and Rationalization; 4.2 The Door to Fraud; References; Chapter 5 Legal Accounting Manipulations; 5.1 Alternatives, Estimations, and Legal Gaps
- Transactions That Can Be Accounted for by Choosing Among Several AlternativesUniformity; Relative Importance; Accounting Notes Based on Estimates That Imply a High Degree of Subjectivity; Gaps in the Accounting Standards; 5.2 Main Legal Manipulations; 5.3 Impact of Legal Manipulations in the Accounts; References; Chapter 6 Illegal Accounting Manipulations; 6.1 Accounting Crime; 6.2 How Illegal Manipulations Are Done; 6.3 Operations Through Tax Havens; 6.4 Main Illegal Manipulations; 6.5 Main Items Affected by Accounting Frauds; References
- Chapter 7 Ethical Considerations and Economic Consequences of Manipulations7.1 The Ethical Dimensions of Accounting Fraud; 7.2 Economic Consequences of Accounting Fraud; 7.3 Consequences to Managers and Companies that Manipulate Accounts; 7.4 What to Do When a Company Deteriorates; References; Chapter 8 Personal Warning Signs; 8.1 Moments the Warning Signs Occur; 8.2 Warning Signs Before Fraud Occurs; Motivation; Opportunity; Rationality; Profile of the Person; 8.3 Warning Signs After the Fraud Occurs; 8.4 Language of Fraudsters; 8.5 Successful Businessmen Who End Up in Jail; References
- Chapter 9 Organizational Warning Signs and Nonfinancial Indicators9.1 Warning Signs Before a Fraud Occurs; Motivation; Opportunity; Rationality; Profile; 9.2 Warning Signs After a Fraud Occurs; 9.3 Warning Signs Based on Nonfinancial Indicators; References; Chapter 10 Warning Signs in the Accounts; 10.1 Auditing of Accounts; Indicator Related to the Audit; 10.2 Balance Sheet; 10.3 Income Statement; 10.4 Cash Flow Statement; Ratio of Difference Between Profit and Cash; Ratio of Difference Between Cash Flow and Cash Flow Generated by Operations; 10.5 Statement of Changes in Equity; 10.6 Notes