The Resource Financial statement fraud : strategies for detection and investigation, Gerard M. Zack, (electronic resource)

Financial statement fraud : strategies for detection and investigation, Gerard M. Zack, (electronic resource)

Label
Financial statement fraud : strategies for detection and investigation
Title
Financial statement fraud
Title remainder
strategies for detection and investigation
Statement of responsibility
Gerard M. Zack
Creator
Contributor
Provider
Subject
Genre
Language
eng
Summary
BValuable guidance for staying one step ahead of financial statement fraud/b Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. iFinancial Statement Fraud: Strategies for Detection and Investigation/i fills that need.ulliDescribes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes/liliExplains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated/liliProvides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes/liliAccompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further/li/ul Straightforward and insightful, iFinancial Statement Fraud/i provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues
Member of
Cataloging source
DLC
http://library.link/vocab/creatorName
Zack, Gerard M
Index
index present
LC call number
HF5681.B2
Literary form
non fiction
Nature of contents
  • standards specifications
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
ebrary
http://library.link/vocab/subjectName
  • Misleading financial statements
  • Fraud
  • BUSINESS & ECONOMICS / Corporate Governance
  • BUSINESS & ECONOMICS / Leadership
  • BUSINESS & ECONOMICS / Organizational Development
  • BUSINESS & ECONOMICS / Workplace Culture
  • Fraud
  • Misleading financial statements
Label
Financial statement fraud : strategies for detection and investigation, Gerard M. Zack, (electronic resource)
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource.
Form of item
electronic
Isbn
9781118434055
Lccn
2012030656
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publisher number
EB00063585
Specific material designation
remote
Stock number
CL0500000212
System control number
  • (OCoLC)802183293
  • (OCoLC)ocn802183293
Label
Financial statement fraud : strategies for detection and investigation, Gerard M. Zack, (electronic resource)
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource.
Form of item
electronic
Isbn
9781118434055
Lccn
2012030656
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publisher number
EB00063585
Specific material designation
remote
Stock number
CL0500000212
System control number
  • (OCoLC)802183293
  • (OCoLC)ocn802183293

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