Financial statement fraud : strategies for detection and investigation /
by Zack, Gerard M.Material type: BookPublisher: Hoboken, N.J. : John Wiley & Sons, 2013Description: xxi, 288 p. ; 24 cm.ISBN: 9781118301555 (cloth); 9781118419779 (ePDF); 9781118434055 (Mobi); 9781118421475 (ebook).Subject(s): Misleading financial statements | Fraud
|Item type||Location||Call number||Status||Date due|
Epoka University Library
|HF 5681 .B2 Z2343 2013 (Browse shelf)||Available|
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.