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Record Nr. |
UNINA9910829813603321 |
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Autore |
Rezaee Zabihollah <1953-> |
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Titolo |
Financial statement fraud [[electronic resource] ] : prevention and detection / / Zabihollah Rezaee, Richard Riley |
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Pubbl/distr/stampa |
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Hoboken, N.J., : Wiley, 2009 |
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ISBN |
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1-119-19830-5 |
1-282-29126-2 |
9786612291265 |
1-118-07649-4 |
0-470-54323-X |
0-470-54320-5 |
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Edizione |
[2nd ed.] |
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Descrizione fisica |
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1 online resource (355 p.) |
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Altri autori (Persone) |
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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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FINANCIAL STATEMENT FRAUD: Prevention and Detection; Contents; Foreword; Preface; Acknowledgments; Part I: Financial Reporting and Financial Statement Fraud; Chapter 1: Financial Statement Fraud Defined; Chapter 2: Financial Reporting Structure; Part II: Financial Statement Fraud Profile, Taxonomy, and Schemes; Chapter 3: Cooking the Books Equals Fraud; Chapter 4: Realization, Prevention, and Detection; Chapter 5: Taxonomy and Schemes; Part III: Corporate Governance and Its Role in Preventing and Detecting Financial Statement Fraud; Chapter 6: Role of Corporate Governance |
Chapter 7: Board of Directors' Oversight ResponsibilityChapter 8: Audit Committees and Corporate Governance; Chapter 9: Management Responsibility; Chapter 10: Role of the Internal Auditor; Chapter 11: Role of External Auditors; Chapter 12: Governing Bodies; Part IV: Digital (Computer) Approaches to Fraud and Forensic Accounting; Chapter 13: Fraud in a Digital Environment; Chapter 14: Fraud Examination Practice, Education, and Research; Appendix: Summary of Six Recent Fraud |
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Studies; About the Authors; Index |
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Sommario/riassunto |
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Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will findA clear description of roles and responsibilities of all those involved in corporate governance an |
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