LEADER 03530nam 2200685Ia 450 001 9911018823603321 005 20200520144314.0 010 $a9786612291265 010 $a9781119198307 010 $a1119198305 010 $a9781282291263 010 $a1282291262 010 $a9781118076491 010 $a1118076494 010 $a9780470543238 010 $a047054323X 010 $a9780470543207 010 $a0470543205 035 $a(CKB)1000000000794412 035 $a(EBL)456006 035 $a(OCoLC)460949666 035 $a(SSID)ssj0000155088 035 $a(PQKBManifestationID)12007982 035 $a(PQKBTitleCode)TC0000155088 035 $a(PQKBWorkID)10098400 035 $a(PQKB)11390775 035 $a(MiAaPQ)EBC456006 035 $a(Perlego)1008209 035 $a(EXLCZ)991000000000794412 100 $a20090617d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial statement fraud $eprevention and detection /$fZabihollah Rezaee, Richard Riley 205 $a2nd ed. 210 $aHoboken, N.J. $cWiley$d2009 215 $a1 online resource (355 p.) 300 $aDescription based upon print version of record. 311 08$a9780470455708 311 08$a0470455705 320 $aIncludes bibliographical references and index. 327 $aFINANCIAL 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 327 $aChapter 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 Studies; About the Authors; Index 330 $a 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 606 $aMisleading financial statements 606 $aFraud 615 0$aMisleading financial statements. 615 0$aFraud. 676 $a657/.3 700 $aRezaee$b Zabihollah$f1953-$0857053 701 $aRiley$b Richard$f1962-$01837318 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911018823603321 996 $aFinancial statement fraud$94416020 997 $aUNINA