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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 |
|---|---|
| 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 (Requiere registro previo con correo institucional) |
MARC
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| 100 | 1 | |a Amat, Oriol, |e author. | |
| 245 | 1 | 0 | |a Detecting accounting fraud before it's too late / |c Oriol Amat. |
| 264 | 1 | |a Hoboken, New Jersey : |b John Wiley & Sons, Inc., |c [2019] | |
| 300 | |a 1 online resource (xiv, 193 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 520 | |a 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 employees. Thus, analysts and auditors must be equipped to detect accounting fraud. This book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud.-Understand the motivations and warning signs behind accounting fraud -Get to know how accounting fraud is done and how to detect it -Avoid the losses that often come from accounting fraud -Benefit from case studies throughout to that help illustrate the author's points It's unfortunate that managers, auditors, and analysts must be wary of accounting fraud-but this book equips you with the know-how to detect it before it's too late. | ||
| 588 | 0 | |a Online resource; title from digital title page (viewed on April 29, 2019). | |
| 590 | |a O'Reilly |b O'Reilly Online Learning: Academic/Public Library Edition | ||
| 650 | 0 | |a Accounting fraud. | |
| 650 | 6 | |a Fraude comptable. | |
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| 650 | 7 | |a BUSINESS & ECONOMICS |x Organizational Behavior. |2 bisacsh | |
| 650 | 7 | |a Accounting fraud |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Amat, Oriol. |t Detecting accounting fraud before it's too late. |d Hoboken, New Jersey : John Wiley & Sons, Inc., [2019] |z 9781119566847 |w (DLC) 2019003711 |
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