Financial statement fraud strategies for detection and investigation /
Sábháilte in:
| Príomhchruthaitheoir: | |
|---|---|
| Údar corparáideach: | |
| Formáid: | Leictreonach Ríomhleabhar |
| Teanga: | Béarla |
| Foilsithe / Cruthaithe: |
Hoboken, N.J. :
John Wiley & Sons,
c2013.
|
| Ábhair: | |
| Rochtain ar líne: | An electronic book accessible through the World Wide Web; click to view |
| Clibeanna: |
Níl clibeanna ann, Bí ar an gcéad duine le clib a chur leis an taifead seo!
|
Clár na nÁbhar:
- 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.