LEADER 02393nam 2200325 450 001 996227649803316 005 20170712114428.0 010 $a978-0-415-74270-2 (hardback) 100 $a20140821d2015---- uy 0 101 0 $aeng 102 $aUS 105 0 $ay 00 y 200 10$aFraud in financial statements$fby Julie E. Margret and Geoffrey Peck 210 1$aNew York$aLondon$cRoutledge, Taylor & Francis Group$d2015 215 $a145 p.$d24 cm 225 0 $aRoutledge studies in accounting ;$v16 330 $a"As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services"--$cProvided by publisher. 410 0 $1001$12001$aRoutledge studies in accounting ;$v16 606 $aFrode$2BNCF 606 $aFalso in bilancio$2BNCF 676 $a364.163 700 $aMARGRET,$bJulie E.$f1950-$0743510 801 0$bDLC$aIT$gISBD 906 $a7 912 $a996227649803316 951 $aP07 1100$b204 DISA 959 $aBK 969 $aDISTRA 996 $aFraud in financial statements$91479180 997 $aUNISA