000			02091cam a2200337 a 4500
001			17404725
003			OSt
005			20250312100401.0
006			m |o d |
007			cr_|||||||||||
008			120727s2013 nju ob 001 0 eng
010			_a 2012030656
020			_a9781118421475 (epub)
020			_a9781118419779 (pdf)
020			_a9781118434055 ( mobi)
020			_z9781118301555 (cloth)
040			_bEng _cRLKU
042			_apcc
082	0	0	_a658.473 ZAC 2013 23483 _223 _b23483
100	1		_aZack, Gerard M. _92456
245	1	0	_aFinancial statement fraud _bstrategies for detection and investigation / _cGerard M. Zack.
260			_aHoboken, New Jersey : _bJohn Wiley & Sons, Inc., _c2013.
300			_axv,288p;.
504			_aIncludes bibliographical references and index.
505	0		_aForeword -- 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.
588			_aDescription based on print version record and CIP data provided by publisher.
650		0	_aMisleading financial statements. _92457
650		0	_aFraud. _92313
776	0	8	_iPrint version: _aZack, Gerard M. _tFinancial statement fraud _dHoboken, N.J. : John Wiley & Sons, 2013 _z9781118301555 (cloth) _w(DLC) 2012028599
942			_2ddc _cBK _n0
999			_c18862 _d18862