Financial statement fraud : prevention and detection / / Zabihollah Rezaee, Richard Riley

• Autore: Rezaee Zabihollah <1953->
• Pubblicazione: Hoboken, N.J., : Wiley, 2009
• Edizione: 2nd ed.
• Descrizione fisica: 1 online resource (355 p.)
• Disciplina: 657/.3
• Soggetto topico: Misleading financial statements; Fraud
• Altri autori: RileyRichard <1962->
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• 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
• Sommario/riassunto: Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will findA clear description of roles and responsibilities of all those involved in corporate governance an
• Titolo autorizzato: Financial statement fraud
• ISBN: 9786612291265; 9781119198307; 1119198305; 9781282291263; 1282291262; 9781118076491; 1118076494; 9780470543238; 047054323X; 9780470543207; 0470543205
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9911018823603321
• Lo trovi qui: Univ. Federico II