Zack, Gerard M.

Financial statement fraud : strategies for detection and investigation / Gerard M. Zack. - Hoboken, N.J. : John Wiley & Sons, 2013. - xxi, 288 p. ; 24 cm.

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.

9781118301555 (cloth) 9781118419779 (ePDF) 9781118434055 (Mobi) 9781118421475 (ebook)

2012028599


Misleading financial statements.
Fraud.

HF 5681 .B2 Z2343 2013

658.4/73

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