Financial statement fraud strategies for detection and investigation /
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| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Hoboken, N.J. :
John Wiley & Sons,
c2013.
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| Subjects: | |
| Online Access: | An electronic book accessible through the World Wide Web; click to view |
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| 005 | 20171002062909.0 | ||
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| 007 | cr cn||||||||| | ||
| 008 | 120727s2013 nju sb 001 0 eng d | ||
| 010 | |z 2012028599 | ||
| 020 | |z 9781118301555 (cloth) | ||
| 020 | |z 9781118419779 (e-book) | ||
| 035 | |a (CaPaEBR)ebr10626220 | ||
| 035 | |a (OCoLC)802183293 | ||
| 040 | |a CaPaEBR |c CaPaEBR | ||
| 050 | 1 | 4 | |a HF5681.B2 |b Z33 2013eb |
| 082 | 0 | 4 | |a 658.4/73 |2 23 |
| 100 | 1 | |a Zack, Gerard M. | |
| 245 | 1 | 0 | |a Financial statement fraud |h [electronic resource] : |b strategies for detection and investigation / |c Gerard M. Zack. |
| 260 | |a Hoboken, N.J. : |b John Wiley & Sons, |c c2013. | ||
| 300 | |a xxi, 288 p. | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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. | |
| 533 | |a Electronic reproduction. |b Palo Alto, Calif. : |c ebrary, |d 2011. |n Available via World Wide Web. |n Access may be limited to ebrary affiliated libraries. | ||
| 650 | 0 | |a Misleading financial statements. | |
| 650 | 0 | |a Fraud. | |
| 655 | 7 | |a Electronic books. |2 local | |
| 710 | 2 | |a ebrary, Inc. | |
| 856 | 4 | 0 | |u http://site.ebrary.com/lib/daystar/Doc?id=10626220 |z An electronic book accessible through the World Wide Web; click to view |
| 908 | |a 170314 | ||
| 942 | 0 | 0 | |c EB |
| 999 | |c 148805 |d 148805 | ||