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Record Nr. |
UNINA9910141368503321 |
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Autore |
Zack Gerard M |
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Titolo |
Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, c2013 |
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ISBN |
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9781118527436 |
1118527437 |
9781283804141 |
128380414X |
9781118419779 |
1118419774 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (312 p.) |
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Collana |
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Disciplina |
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Soggetti |
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Misleading financial statements |
Fraud |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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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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Sommario/riassunto |
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Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as |
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