.JPG)
Financial statement fraud strategies for detection and investigation /
Zack, Gerard M.
Financial statement fraud strategies for detection and investigation / Gerard M. Zack. - Hoboken, New Jersey : John Wiley & Sons, Inc., 2013. - xv,288p;.
Includes bibliographical references and index.
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.
9781118421475 (epub) 9781118419779 (pdf) 9781118434055 ( mobi)
2012030656
Misleading financial statements.
Fraud.
658.473 ZAC 2013 23483 / 23483
Financial statement fraud strategies for detection and investigation / Gerard M. Zack. - Hoboken, New Jersey : John Wiley & Sons, Inc., 2013. - xv,288p;.
Includes bibliographical references and index.
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.
9781118421475 (epub) 9781118419779 (pdf) 9781118434055 ( mobi)
2012030656
Misleading financial statements.
Fraud.
658.473 ZAC 2013 23483 / 23483