LEADER 00989nam a2200265 i 4500 001 991000829179707536 008 050214s2004 us b 001 0 eng d 035 $ab13279324-39ule_inst 040 $aDip.to Filologia Class. e Scienze Filosofiche$bita 082 04$a885 100 0 $aIsocrates$0186464 245 10$aIsocrates II /$ctranslated by Terry L. Papillon 246 13$aIsocrates txo 260 $aAustin :$bUniversity of Texas Press,$c2004 300 $aXXIX,302 p. ;$c22 cm 440 4$aThe oratory of classical Greece ;$v7 504 $aBiblografia: p. [283]-289. Indici 600 04$aIsocrate$xDiscorsi$xTraduzioni inglesi 700 1 $aPaoillon, Terry L. 907 $a.b13279324$b21-09-06$c14-02-05 912 $a991000829179707536 945 $aLE007 880.1 Isocrates PAP 01.01$g1$i2007000087299$lle007$op$pE37.95$q-$rl$s- $t0$u0$v0$w0$x0$y.i14006947$z14-02-05 996 $aIsocrates II$91108187 997 $aUNISALENTO 998 $ale007$b04-02-05$cm$da $e-$feng$gus $h0$i0 LEADER 03693nam 2200781 a 450 001 9910141368503321 005 20220518013405.0 010 $a9781118527436 010 $a1118527437 010 $a9781283804141 010 $a128380414X 010 $a9781118419779 010 $a1118419774 035 $a(CKB)2670000000278671 035 $a(EBL)1061887 035 $a(SSID)ssj0000827613 035 $a(PQKBManifestationID)11459651 035 $a(PQKBTitleCode)TC0000827613 035 $a(PQKBWorkID)10829847 035 $a(PQKB)11030116 035 $a(PQKBManifestationID)16033719 035 $a(PQKB)23975986 035 $a(DLC) 2012030656 035 $a(Au-PeEL)EBL1061887 035 $a(CaPaEBR)ebr10626220 035 $a(CaONFJC)MIL411664 035 $a(OCoLC)802183293 035 $a(CaSebORM)9781118421475 035 $a(MiAaPQ)EBC1061887 035 $a(OCoLC)841170749 035 $a(OCoLC)ocn841170749 035 $a(FR-PaCSA)88813259 035 $a(FRCYB88813259)88813259 035 $a(Perlego)1002495 035 $a(EXLCZ)992670000000278671 100 $a20120727d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial statement fraud $estrategies for detection and investigation /$fGerard M. Zack 205 $a1st edition 210 $aHoboken, N.J. $cJohn Wiley & Sons$dc2013 215 $a1 online resource (312 p.) 225 1 $aWiley Corporate F&A 300 $aDescription based upon print version of record. 311 08$a9781118421475 311 08$a1118421477 311 08$a9781118301555 311 08$a1118301552 320 $aIncludes bibliographical references and index. 327 $aForeword -- 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. 330 $aValuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need.Descr 410 0$aWiley corporate F & A series. 606 $aMisleading financial statements 606 $aFraud 615 0$aMisleading financial statements. 615 0$aFraud. 676 $a658.4/73 700 $aZack$b Gerard M$0956768 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910141368503321 996 $aFinancial statement fraud$92167008 997 $aUNINA