Financial statement fraud strategies for detection and investigation /
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| Korporativní autor: | |
| Médium: | Elektronický zdroj E-kniha |
| Jazyk: | angličtina |
| Vydáno: |
Hoboken, N.J. :
John Wiley & Sons,
c2013.
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| Témata: | |
| On-line přístup: | An electronic book accessible through the World Wide Web; click to view |
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Obsah:
- 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.