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Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack



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Autore: Zack Gerard M Visualizza persona
Titolo: Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack Visualizza cluster
Pubblicazione: Hoboken, N.J., : John Wiley & Sons, c2013
Edizione: 1st edition
Descrizione fisica: 1 online resource (312 p.)
Disciplina: 658.4/73
Soggetto topico: Misleading financial statements
Fraud
Note generali: Description based upon print version of record.
Nota di bibliografia: Includes bibliographical references and index.
Nota di contenuto: Foreword -- 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.
Sommario/riassunto: Valuable 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
Titolo autorizzato: Financial statement fraud  Visualizza cluster
ISBN: 1-118-52743-7
1-283-80414-X
1-118-41977-4
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910141368503321
Lo trovi qui: Univ. Federico II
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Serie: Wiley corporate F & A series.