Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Audit and accountancy pitfalls [[electronic resource] ] : a casebook for practising accountants, lawyers, and insurers / / Emile Woolf, Moira Hindson
| Audit and accountancy pitfalls [[electronic resource] ] : a casebook for practising accountants, lawyers, and insurers / / Emile Woolf, Moira Hindson |
| Autore | Woolf Emile |
| Pubbl/distr/stampa | West Sussex, U.K., : John Wiley and Sons, 2011 |
| Descrizione fisica | 1 online resource (337 p.) |
| Disciplina |
657.45
657/.45 |
| Altri autori (Persone) | HindsonMoira |
| Soggetto topico |
Accounting fraud
Forensic accounting Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-470-97150-9
1-119-20928-5 1-282-98982-0 9786612989827 0-470-97643-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Audit and Accountancy Pitfalls; Contents; Preface; 1 Introduction; 2 Auditors' Failure to Detect Theft, Embezzlement and Financial Crime; 3 Negligent Audit Work Not Involving Theft of Company Assets; 4 Professional Pitfalls for Accountants; 5 Tax Related Claims; 6 The Disciplinary Framework; Appendix: From the archives; Glossary; Index |
| Record Nr. | UNINA-9910139206303321 |
Woolf Emile
|
||
| West Sussex, U.K., : John Wiley and Sons, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accountancy pitfalls [[electronic resource] ] : a casebook for practising accountants, lawyers, and insurers / / Emile Woolf, Moira Hindson
| Audit and accountancy pitfalls [[electronic resource] ] : a casebook for practising accountants, lawyers, and insurers / / Emile Woolf, Moira Hindson |
| Autore | Woolf Emile |
| Pubbl/distr/stampa | West Sussex, U.K., : John Wiley and Sons, 2011 |
| Descrizione fisica | 1 online resource (337 p.) |
| Disciplina |
657.45
657/.45 |
| Altri autori (Persone) | HindsonMoira |
| Soggetto topico |
Accounting fraud
Forensic accounting Auditing |
| ISBN |
0-470-97150-9
1-119-20928-5 1-282-98982-0 9786612989827 0-470-97643-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Audit and Accountancy Pitfalls; Contents; Preface; 1 Introduction; 2 Auditors' Failure to Detect Theft, Embezzlement and Financial Crime; 3 Negligent Audit Work Not Involving Theft of Company Assets; 4 Professional Pitfalls for Accountants; 5 Tax Related Claims; 6 The Disciplinary Framework; Appendix: From the archives; Glossary; Index |
| Record Nr. | UNINA-9910830887303321 |
|
Woolf Emile
|
||
| West Sussex, U.K., : John Wiley and Sons, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accountancy pitfalls : a casebook for practising accountants, lawyers, and insurers / / Emile Woolf, Moira Hindson
| Audit and accountancy pitfalls : a casebook for practising accountants, lawyers, and insurers / / Emile Woolf, Moira Hindson |
| Autore | Woolf Emile |
| Pubbl/distr/stampa | West Sussex, U.K., : John Wiley and Sons, 2011 |
| Descrizione fisica | 1 online resource (337 p.) |
| Disciplina | 657/.45 |
| Altri autori (Persone) | HindsonMoira |
| Soggetto topico |
Accounting fraud
Forensic accounting Auditing |
| ISBN |
0-470-97150-9
1-119-20928-5 1-282-98982-0 9786612989827 0-470-97643-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Audit and Accountancy Pitfalls; Contents; Preface; 1 Introduction; 2 Auditors' Failure to Detect Theft, Embezzlement and Financial Crime; 3 Negligent Audit Work Not Involving Theft of Company Assets; 4 Professional Pitfalls for Accountants; 5 Tax Related Claims; 6 The Disciplinary Framework; Appendix: From the archives; Glossary; Index |
| Record Nr. | UNINA-9910877621003321 |
|
Woolf Emile
|
||
| West Sussex, U.K., : John Wiley and Sons, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Benford's law : applications for forensic accounting, auditing, and fraud detection / / Mark J. Nigrini
| Benford's law : applications for forensic accounting, auditing, and fraud detection / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2012 |
| Descrizione fisica | 1 online resource (352 p.) |
| Disciplina | 363.25/963 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Fraud - Prevention
Accounting fraud Forensic accounting |
| ISBN |
1-119-20309-0
1-118-28226-4 1-280-59204-4 9786613621870 1-118-28686-3 |
| Classificazione | BUS001000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
BENFORD'S LAW: Applications for Forensic Accounting, Auditing, and Fraud Detection; Contents; Foreword; Preface; About the Author; Chapter 1: Introduction and Mathematical Foundations; Benford's Expected Digit Frequencies; Defining the First and First-Two Digits; Digit Patterns of U.S. Census Data; Logging on to Benford's Law; General Significant Digit Law; Log and Behold, the Census Data; Love at First Sight; Mantissa Test and Census Data; Number of Records and Benford's Law Tests; When Should Data Conform to Benford's Law?; Conclusions; Chapter 2: Theorems, Truisms, and a Little Trivia
Digits of Corporate Payments Data Digits of Lake Data; Scale Invariance Theorem; Mean Absolute Deviation; Scale Invariance and Census Data; Scale Invariance and Corporate Payments; Scale Invariance and Lake Data; A Level Playing Field Becomes Benford; Multiplication by 1/X; All Distributions Lead to Benford; Getting a Gripf on Benford and Zipf; Conclusions; Chapter 3: More Formulas and Facts, and a Little Fibonacci; Fibonacci Numbers; Lucas Numbers; Back to Square One; 3n + 1 Problem; Ultimate Uniform Distribution; Benford Embraces Other Bases; Nigrini's Second Last Theorem; Conclusions Chapter 4: Primary Benford's Law Tests Corporate Payments Data; Data Profile; First Come, First Served; Playing Second Fiddle; First-Two Digits Test; Running the Digit Tests in Excel; Running the Digit Tests in Access; Conclusions; Chapter 5: Advanced Benford's Law Tests; Summation Test; Running the Summation Test in Excel; Running the Summation Test in Access; Second-Order Test; An Analysis of Payments Data; An Analysis of Journal Entry Data; An Analysis of Census Data; Running the Second-Order Test in Excel; Excel, Thanks a Million(s); Scale Invariance and the Second-Order Test; Conclusions Chapter 6: Associated Benford's Law Tests Number Duplication Test; An Analysis of Payments Data; An Analysis of Census Data; Running the Number Duplication Test in Excel; Running the Number Duplication Test in Access; Last-Two Digits Test; An Analysis of Payments Data; An Analysis of Census Data; An Analysis of Election Results; Running the Last-Two Digits Test in Excel; Running the Last-Two Digits Test in Access; Distortion Factor Model; Distortion and the Census Data; Conclusions; Chapter 7: Assessing Conformity to Benford's Law; Z-Statistic; Chi-Square Test; Kolmogorov-Smirnoff Test Mean Absolute Deviation Test The Logarithmic Basis of Benford's Law; Creating a Perfect Synthetic Benford Set; Mantissa Arc Test; Conclusions; Chapter 8: Examples of Fraudulent Data; The Inside Story; The Vendor Who Never Was; Not Paying Attention; Funny Money; The Heart of the Matter; Going the Extra Mile; Laugh All the Way to the Bank; Culture Shock; Having a Bad Hair Day; An Unclean Bill of Health; Turning the Table on Tax Evasion; Conclusions; Chapter 9: Fraudulent Financial Statements, Part I; Number Crunching; Wrong Numbers; A Look at Enron's and AIG's Numbers Figuring Out the Controllers |
| Record Nr. | UNINA-9910141295503321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, N.J., : Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Complete guide to the CITP body of knowledge / / by Tommie Singleton
| Complete guide to the CITP body of knowledge / / by Tommie Singleton |
| Autore | Singleton Tommie |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | [Place of publication not identified] : , : AICPA : , : Wiley, , [2011] |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Disciplina | 657.450285 |
| Soggetto topico |
Auditing - Data processing
Information technology - Management Business enterprises - Computer networks - Management Financial risk Business intelligence Accounting fraud |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-87051-952-2
1-119-44848-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270934603321 |
|
Singleton Tommie
|
||
| [Place of publication not identified] : , : AICPA : , : Wiley, , [2011] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Complete guide to the CITP body of knowledge / / by Tommie Singleton
| Complete guide to the CITP body of knowledge / / by Tommie Singleton |
| Autore | Singleton Tommie |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | [Place of publication not identified] : , : AICPA : , : Wiley, , [2011] |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Disciplina | 657.450285 |
| Soggetto topico |
Auditing - Data processing
Information technology - Management Business enterprises - Computer networks - Management Financial risk Business intelligence Accounting fraud |
| ISBN |
0-87051-952-2
1-119-44848-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677817703321 |
|
Singleton Tommie
|
||
| [Place of publication not identified] : , : AICPA : , : Wiley, , [2011] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Detecting accounting fraud before it's too late / / Oriol Amat
| Detecting accounting fraud before it's too late / / Oriol Amat |
| Autore | Amat Oriol |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2019] |
| Descrizione fisica | 1 online resource (210 pages) |
| Disciplina | 658.473 |
| Soggetto topico | Accounting fraud |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-119-56686-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910467280303321 |
|
Amat Oriol
|
||
| Hoboken, New Jersey : , : Wiley, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Detecting accounting fraud before it's too late / / Oriol Amat
| Detecting accounting fraud before it's too late / / Oriol Amat |
| Autore | Amat Oriol |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2019] |
| Descrizione fisica | 1 online resource (210 pages) |
| Disciplina | 658.473 |
| Collana | Wiley finance series |
| Soggetto topico | Accounting fraud |
| ISBN |
1-119-56687-8
1-119-56686-X |
| Classificazione |
336.9
658.4/73 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910793435303321 |
|
Amat Oriol
|
||
| Hoboken, New Jersey : , : Wiley, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Detecting accounting fraud before it's too late / / Oriol Amat
| Detecting accounting fraud before it's too late / / Oriol Amat |
| Autore | Amat Oriol |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2019] |
| Descrizione fisica | 1 online resource (210 pages) |
| Disciplina | 658.473 |
| Collana | Wiley finance series |
| Soggetto topico | Accounting fraud |
| ISBN |
1-119-56687-8
1-119-56686-X |
| Classificazione |
336.9
658.4/73 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910819131803321 |
|
Amat Oriol
|
||
| Hoboken, New Jersey : , : Wiley, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Earnings magic and the unbalance sheet [[electronic resource] ] : the search for financial reality / / Gary Giroux
| Earnings magic and the unbalance sheet [[electronic resource] ] : the search for financial reality / / Gary Giroux |
| Autore | Giroux Gary A |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley |
| Descrizione fisica | 1 online resource (306 p.) |
| Disciplina |
657.3
658.1512 |
| Soggetto topico |
Financial statements
Misleading financial statements Accounting fraud Corporations - Finance Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20459-3
1-280-40949-5 9786610409495 0-471-79269-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
EARNINGS MAGIC AND THE UNBALANCE SHEET: The Search for Financial Reality; ABOUT THE AUTHOR; CONTENTS; PREFACE; ABOUT THIS BOOK; Section1: EARNINGS MAGIC AND THE UNBALANCED SHEET; Chapter 1: WHAT IS EARNINGS MAGIC? DOES THE BALANCE SHEET BALANCE?; WHAT IS EARNINGS MAGIC?; INCENTIVES FOR DECEPTION; THE INSTITUTIONAL FRAMEWORK; WHAT IS FINANCIAL REALITY?; Chapter 2: CAUGHT IN THE ACT!; LESSONS FROM THE RECENT SCANDALS; APPENDIX 2.1 A SUMMARY OF THE MAJOR SCANDALS; Chapter 3: THE NEW ACCOUNTING; SARBANES-OXLEY TO THE RESCUE; CORPORATE GOVERNANCE: THE FIRST LINE OF DEFENSE
NEW PERSPECTIVE AT THE FASBTHE SEC IN ACTION; ANALYSTS AND INVESTMENT BANKERS; Chapter 4: WADING THROUGH THE EARNINGS NUMBERS; CONTENTS OF THE 10-K; EARNINGS QUALITY; CORPORATE GOVERNANCE STRUCTURE; CAN EARNINGS MAGIC BE DETECTED?; Section 2: THE BIG 8 AND DIRTY 30: KEY ACCOUNTING ISSUES THAT SIGNAL EARNINGS MAGIC; Chapter 5: KEY ACCOUNTING ISSUES: AN OVERVIEW; EARNINGS MAGIC; INDUSTRY ISSUES; APPENDIX 5.1 A DIGRESSION ON THE DOW; APPENDIX 5.2 DOW-INDUSTRY, DESCRIPTION; Chapter 6: STOCK OPTIONS; THE (SLIGHTLY) COMPLICATED ACCOUNTING STUFF; THE COST OF STOCK OPTIONS; STOCK OPTION CONCERNS ALTERNATIVES TO STOCK OPTIONSAPPENDIX 6.1 STOCK OPTIONS OUTSTANDING FOR THE DOW 30; APPENDIX 6.2 STOCK OPTION INCOME EFFECT FOR THE DOW 30; Chapter 7: PENSIONS AND OTEHR POSTEMPLOYMENT BENEFITS; PENSION PLANS; OTHER POSTEMPLOYMENT BENEFITS; APPENDIX 7.1 DOW 30 PENSIONS; APPENDIX 7.2 DOW 30 OPEB; Chapter 8: REVENUES; REVENUE RECOGNITION CONCERNS; REVENUE REPORTING AT INTEL AND IBM; EARNINGS RESTATEMENT AND OTHER SOURCES OF MANIPULATION AND FRAUD INFORMATION; MARKET REACTION TO "MANIPULATION ANNOUNCEMENTS"; Chapter 9: EARNINGS, EXPENSES, AND EXPECTATIONS; BOTTOM-LINE ALTERNATIVES; EXPENSE MAGIC APPENDIX 9.1 BOTTOM-LINE MEASURES COMPARED TO REVENUES FOR THE DOW 30Chapter 10: STRANGE SPECIAL ITEMS AND OTHER THINGS THAT SHOULD NOT BE ON THE INCOME STATEMENT; EXAMPLES OF NONRECURRING ITEMS; APPENDIX 10.1 DOW 30: NONRECURRING AND SPECIAL ITEMS, 2004; Chapter 11: TREASURY STOCK AND DIVIDENDS; RELATIONSHIP OF STOCK OPTIONS TO TREASURY STOCK AND DIVIDENDS; WHAT IF TREASURY STOCK IS NOT REPORTED?; DIVIDENDS; APPENDIX 11.1 DOW 30 TREASURY STOCK; APPENDIX 11.2 DOW 30 DIVIDENDS; APPENDIX 11.3 DOW 30 OPTIONS, DIVIDENDS, TREASURY STOCK CAMPARISON Chapter 12: OFF-BALANCE SHEET ITEMS: OPERATION LEASES AND SPECIAL-PURPOSE ENTITIESOPERATING LEASES; SPECIAL-PURPOSE AND OTHER OFF- BALANCE SHEET ENTITIES; APPENDIX 12.1 DOW 30: OPERATING LEASES, 2004; APPENDIX 12.2 DWO 30: SPECIAL-PURPOSE AND RELATED ENTITIES, 2004; Chapter 13: ACQUISITIONS AND ALL THAT GOODWILL; SFAS NOS. 141 AND 142; EARNINGS MANAGEMENT ISSUES AT ACQUISITION DATE; ACQUISITION ISSUES; GOODWILL; IMPACT ON FINANCIAL STATEMENTS AND RATIOS; ACQUISITION DISASTERS; MARKET REACTION TO ACQUISITION ANNOUNCEMENTS; REGULATORY ISSUES; APPENDIX 13.1 MAJOR RECENT DOW ACQUISITIONS APPENDIX 13.2 DOW 30 GOODWILL |
| Record Nr. | UNINA-9910143409803321 |
|
Giroux Gary A
|
||
| Hoboken, N.J., : Wiley | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Accounting fraud
(18)
- Misleading financial statements (6)
- Accounting (4)
- Forensic accounting (4)
- Auditing (3)