Financial statement fraud : strategies for detection and investigation /

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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Zack, Gerard M.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, Inc., 2013.
Temas:
Misleading financial statements.
Fraud.
Fraud
États financiers trompeurs.
Fraude.
fraud.
BUSINESS & ECONOMICS > Corporate Governance.
BUSINESS & ECONOMICS > Leadership.
BUSINESS & ECONOMICS > Organizational Development.
BUSINESS & ECONOMICS > Workplace Culture.
Misleading financial statements
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 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.

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