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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 | ||
| ||
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 |
| 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-9910830815203321 |
|
Giroux Gary A
|
||
| Hoboken, N.J., : Wiley | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack
| Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack |
| Autore | Zack Gerard M |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2009 |
| Descrizione fisica | 1 online resource (275 p.) |
| Disciplina |
657
657.3 |
| Soggetto topico |
Misleading financial statements
Accounting fraud Fair value - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-470-52737-4
1-119-19826-7 1-282-36919-9 9786612369193 0-470-52735-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FAIR VALUE ACCOUNTING FRAUD: New Global Risks & Detection Techniques; Contents; Preface; Acknowledgments; Part I: Introduction to Fair Value Accounting Fraud; Part II: Asset-Based Schemes; Part III: Liability-Based Schemes; Part IV: Other Fair Value Accounting Fraud Issues; Part V: Detection of Fair Value Accounting Fraud; Appendix A: Summary Checklist of Fair Value Accounting Fraud Risks; Appendix B: SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting; Appendix C: Internal Controls over Fair Value Accounting Applications; Bibliography; About the Author
Index |
| Record Nr. | UNINA-9910139788403321 |
|
Zack Gerard M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack
| Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack |
| Autore | Zack Gerard M |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2009 |
| Descrizione fisica | 1 online resource (275 p.) |
| Disciplina |
657
657.3 |
| Soggetto topico |
Misleading financial statements
Accounting fraud Fair value - Accounting |
| ISBN |
0-470-52737-4
1-119-19826-7 1-282-36919-9 9786612369193 0-470-52735-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FAIR VALUE ACCOUNTING FRAUD: New Global Risks & Detection Techniques; Contents; Preface; Acknowledgments; Part I: Introduction to Fair Value Accounting Fraud; Part II: Asset-Based Schemes; Part III: Liability-Based Schemes; Part IV: Other Fair Value Accounting Fraud Issues; Part V: Detection of Fair Value Accounting Fraud; Appendix A: Summary Checklist of Fair Value Accounting Fraud Risks; Appendix B: SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting; Appendix C: Internal Controls over Fair Value Accounting Applications; Bibliography; About the Author
Index |
| Record Nr. | UNINA-9910830408203321 |
|
Zack Gerard M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial statement fraud [[electronic resource] ] : prevention and detection / / Zabihollah Rezaee, Richard Riley
| Financial statement fraud [[electronic resource] ] : prevention and detection / / Zabihollah Rezaee, Richard Riley |
| Autore | Rezaee Zabihollah <1953-> |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2009 |
| Descrizione fisica | 1 online resource (355 p.) |
| Disciplina |
657.3
657/.3 |
| Altri autori (Persone) | RileyRichard <1962-> |
| Soggetto topico |
Misleading financial statements
Fraud |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-19830-5
1-282-29126-2 9786612291265 1-118-07649-4 0-470-54323-X 0-470-54320-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FINANCIAL 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
Chapter 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 |
| Record Nr. | UNINA-9910139864003321 |
|
Rezaee Zabihollah <1953->
|
||
| Hoboken, N.J., : Wiley, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial statement fraud [[electronic resource] ] : prevention and detection / / Zabihollah Rezaee, Richard Riley
| Financial statement fraud [[electronic resource] ] : prevention and detection / / Zabihollah Rezaee, Richard Riley |
| Autore | Rezaee Zabihollah <1953-> |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2009 |
| Descrizione fisica | 1 online resource (355 p.) |
| Disciplina |
657.3
657/.3 |
| Altri autori (Persone) | RileyRichard <1962-> |
| Soggetto topico |
Misleading financial statements
Fraud |
| ISBN |
1-119-19830-5
1-282-29126-2 9786612291265 1-118-07649-4 0-470-54323-X 0-470-54320-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FINANCIAL 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
Chapter 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 |
| Record Nr. | UNINA-9910829813603321 |
|
Rezaee Zabihollah <1953->
|
||
| Hoboken, N.J., : Wiley, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack
| Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack |
| Autore | Zack Gerard M |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2013 |
| Descrizione fisica | 1 online resource (312 p.) |
| Disciplina | 658.4/73 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Misleading financial statements
Fraud |
| ISBN |
1-118-52743-7
1-283-80414-X 1-118-41977-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910141368503321 |
|
Zack Gerard M
|
||
| Hoboken, N.J., : John Wiley & Sons, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial statement fraud casebook [[electronic resource] ] : baking the ledgers and cooking the books / / edited by Joseph T. Wells
| Financial statement fraud casebook [[electronic resource] ] : baking the ledgers and cooking the books / / edited by Joseph T. Wells |
| Autore | Wells Joseph |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina |
363.25/963
363.25963 |
| Altri autori (Persone) | WellsJoseph T |
| Soggetto topico |
Misleading financial statements
Fraud |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-118-07706-7
1-119-20099-7 1-283-17609-2 9786613176097 1-118-07704-0 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FINANCIAL STATEMENT FRAUD CASEBOOK: BAKING THE LEDGERS AND COOKING THE BOOKS; Contents; Preface; 1 Keep On Trucking; 2 Too Good to Be True?; 3 Trust Us . . . We Wouldn't Lie to You; 4 Rotten from the Core; 5 The Broken Trust; 6 The Perfect Family Business; 7 Auditor's Loyalty; 8 Easy Come, Easy Go; 9 Organized Crime Is Not Just for the Usual Suspects; 10 The Spinster and the Investment; 11 This Might Sound Familiar . . .; 12 Pulling the Strings; 13 A Tale of Two Books; 14 The Family Man Behind Bars; 15 Net Capital Requirements; 16 Delaying the Inevitable
17 Power and Corruption in the Publishing Industry18 It Starts and Ends at the Top; 19 The Triple-Three; 20 What Is 1 + 1? What Do You Want It to Be?; 21 Take Two; 22 Wade's WMD; 23 Fraud Under the Sun; 24 Franklin County Contractors: A CASE OF CONCEALED LIABILITIES; 25 The Fall Man; 26 The Happy Life; 27 A Very Merry Fraud; 28 Missing Ingots; 29 When Silver Spoons Are Not Enough; 30 Sales Commission and Fraud Perpetration; 31 Like Two Sides of the Same Coin; 32 A President Illuminated; 33 Trouble in Tallahassee; Glossary; Index |
| Record Nr. | UNINA-9910139626803321 |
|
Wells Joseph
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||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini
| Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (481 p.) |
| Disciplina |
363.25/963
363.25963 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Forensic accounting
Fraud Misleading financial statements |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-17637-8
9786613176370 1-118-38679-5 1-118-08763-1 1-118-08768-2 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FORENSIC ANALYTICS: Methods and Techniques for Forensic Accounting Investigations; Contents; Preface; About the Author; 1 Using Access in Forensic Investigations; 2 Using Excel in Forensic Investigations; 3 Using PowerPoint in Forensic Presentations; 4 High-Level Data Overview Tests; 5 Benford's Law: The Basics; 6 Benford's Law: Assessing Conformity; 7 Benford's Law: The Second-Order and Summation Tests; 8 Benford's Law: The Number Duplication and Last-Two Digits Tests; 9 Testing the Internal Diagnostics of Current Period and Prior Period Data
10 Identifying Fraud Using the Largest Subsets and Largest Growth Tests11 Identifying Anomalies Using the Relative Size Factor Test; 12 Identifying Fraud Using Abnormal Duplications within Subsets; 13 Identifying Fraud Using Correlation; 14 Identifying Fraud Using Time-Series Analysis; 15 Fraud Risk Assessments of Forensic Units; 16 Examples of Risk Scoring with Access Queries; 17 The Detection of Financial Statement Fraud; 18 Using Analytics on Purchasing Card Transactions; References; Index |
| Record Nr. | UNINA-9910139622003321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini
| Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (481 p.) |
| Disciplina |
363.25/963
363.25963 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Forensic accounting
Fraud Misleading financial statements |
| ISBN |
1-283-17637-8
9786613176370 1-118-38679-5 1-118-08763-1 1-118-08768-2 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FORENSIC ANALYTICS: Methods and Techniques for Forensic Accounting Investigations; Contents; Preface; About the Author; 1 Using Access in Forensic Investigations; 2 Using Excel in Forensic Investigations; 3 Using PowerPoint in Forensic Presentations; 4 High-Level Data Overview Tests; 5 Benford's Law: The Basics; 6 Benford's Law: Assessing Conformity; 7 Benford's Law: The Second-Order and Summation Tests; 8 Benford's Law: The Number Duplication and Last-Two Digits Tests; 9 Testing the Internal Diagnostics of Current Period and Prior Period Data
10 Identifying Fraud Using the Largest Subsets and Largest Growth Tests11 Identifying Anomalies Using the Relative Size Factor Test; 12 Identifying Fraud Using Abnormal Duplications within Subsets; 13 Identifying Fraud Using Correlation; 14 Identifying Fraud Using Time-Series Analysis; 15 Fraud Risk Assessments of Forensic Units; 16 Examples of Risk Scoring with Access Queries; 17 The Detection of Financial Statement Fraud; 18 Using Analytics on Purchasing Card Transactions; References; Index |
| Record Nr. | UNINA-9910830013603321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Misleading financial statements
(15)
- Fraud (9)
- Accounting fraud (4)
- Forensic accounting (4)
- Accounting (2)