LEADER 03405nam 2200661 a 450 001 9910141368503321 005 20220518013405.0 010 $a1-118-52743-7 010 $a1-283-80414-X 010 $a1-118-41977-4 035 $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(EXLCZ)992670000000278671 100 $a20120727d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial statement fraud$b[electronic resource] $estrategies for detection and investigation /$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 $a1-118-42147-7 311 $a1-118-30155-2 320 $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