03448nam 2200685 a 450 991014136850332120220518013405.01-118-52743-71-283-80414-X1-118-41977-4(CKB)2670000000278671(EBL)1061887(SSID)ssj0000827613(PQKBManifestationID)11459651(PQKBTitleCode)TC0000827613(PQKBWorkID)10829847(PQKB)11030116(PQKBManifestationID)16033719(PQKB)23975986(DLC) 2012030656(Au-PeEL)EBL1061887(CaPaEBR)ebr10626220(CaONFJC)MIL411664(OCoLC)802183293(CaSebORM)9781118421475(MiAaPQ)EBC1061887(OCoLC)841170749(OCoLC)ocn841170749 (EXLCZ)99267000000027867120120727d2013 uy 0engur|n|---|||||txtccrFinancial statement fraud strategies for detection and investigation /Gerard M. Zack1st editionHoboken, N.J. John Wiley & Sonsc20131 online resource (312 p.)Wiley Corporate F&ADescription based upon print version of record.1-118-42147-7 1-118-30155-2 Includes bibliographical references and index.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.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 well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need.DescrWiley corporate F & A series.Misleading financial statementsFraudMisleading financial statements.Fraud.658.4/73Zack Gerard M956768MiAaPQMiAaPQMiAaPQBOOK9910141368503321Financial statement fraud2167008UNINA