Financial statement fraud : (Record no. 7114)

000 -LEADER
fixed length control field 01947cam a2200325 a 4500
001 - CONTROL NUMBER
control field 17404213
003 - CONTROL NUMBER IDENTIFIER
control field 5303
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20161031141923.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120727s2013 nju b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2012028599
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118301555 (cloth)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118419779 (ePDF)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118434055 (Mobi)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118421475 (ebook)
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Transcribing agency DLC
Modifying agency DLC
042 ## - AUTHENTICATION CODE
Authentication code pcc
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5681 .B2 Z2343 2013
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658.4/73
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Zack, Gerard M.
245 10 - TITLE STATEMENT
Title Financial statement fraud :
Remainder of title strategies for detection and investigation /
Statement of responsibility, etc. Gerard M. Zack.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc. Hoboken, N.J. :
Name of publisher, distributor, etc. John Wiley & Sons,
Date of publication, distribution, etc. 2013.
300 ## - PHYSICAL DESCRIPTION
Extent xxi, 288 p. ;
Dimensions 24 cm.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Misleading financial statements.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fraud.
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
a 7
b cbc
c orignew
d 1
e ecip
f 20
g y-gencatlg
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Books
Holdings
Lost status Date last checked out Damaged status Permanent Location Date acquired Source of classification or shelving scheme Koha item type Not for loan Withdrawn status Full call number Price effective from Barcode Total Checkouts Date last seen Inventory number Current Location
 2017-12-22 Epoka University Library2016-10-31 Books  HF 5681 .B2 Z2343 20132016-10-31530332020-09-235303Epoka University Library

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