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Financial statement fraud : strategies for detection and investigation

Title
Financial statement fraud : strategies for detection and investigation / Gerard M. Zack.
ISBN
9781118421475
1118421477
9781118419779
1118419774
9781118434055
1118434056
128380414X
9781283804141
1118301552
9781118301555
9781118301555
9781118527436
1118527437
Published
Hoboken, New Jersey : John Wiley & Sons, Inc., 2013.
Physical Description
1 online resource.
Local Notes
Access is available to the Yale community.
Access and use
Access restricted by licensing agreement.
Summary
BValuable guidance for staying one step ahead of financial statement fraud/b Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. iFinancial Statement Fraud: Strategies for Detection and Investigation/i fills that need.ulliDescribes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes/liliExplains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated/liliProvides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes/liliAccompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further/li/ul Straightforward and insightful, iFinancial Statement Fraud/i provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.
Variant and related titles
O'Reilly Safari. OCLC KB.
Other formats
Print version: Zack, Gerard M. Financial statement fraud. Hoboken, N.J. : John Wiley & Sons, 2013
Format
Books / Online
Language
English
Added to Catalog
January 10, 2020
Bibliography
Includes bibliographical references and index.
Contents
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.
Issue number
EB00063585 Recorded Books
Also listed under
Safari Books Online (Firm)
Citation

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