Fraud in financial statements / by Julie E. Margret and Geoffrey Peck
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| Autore: |
MARGRET, Julie E. <1950->
|
| Titolo: |
Fraud in financial statements / by Julie E. Margret and Geoffrey Peck
|
| Pubblicazione: | New York ; London : Routledge, Taylor & Francis Group, 2015 |
| Descrizione fisica: | 145 p. ; 24 cm |
| Disciplina: | 364.163 |
| Soggetto topico: | Frode |
| Falso in bilancio | |
| Sommario/riassunto: | "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"-- |
| Titolo autorizzato: | Fraud in financial statements |
| ISBN: | 978-0-415-74270-2 (hardback) |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 996227649803316 |
| Lo trovi qui: | Univ. di Salerno |
| Collocazione: | P07 1100 |
| Opac: | Controlla la disponibilità qui |
Serie:
Routledge studies in accounting ; ; 16
| Biblioteca: | Univ. di Salerno |
| Opac: | Controlla la disponibilità qui |