Financial statement fraud : strategies for detection and investigation
Gerard M. Zack
| Year of publication: |
2013
|
|---|---|
| Authors: | Zack, Gerard M. |
| Publisher: |
Hoboken, NJ : John Wiley & Sons |
| Subject: | Bilanzdelikt | Accounting fraud | Betrug | Fraud | Bilanzfälschung | Wirtschaftskriminalität | Bekämpfung | Vermögensdelikt | Rechnungswesen | Forensik | Feststellung | Marktwert |
| Description of contents: | Table of Contents [gbv.de] ; Description [swbplus.bsz-bw.de] ; Description [bvbr.bib-bvb.de] |
| Extent: | XXI, 288 S. |
|---|---|
| Series: | |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | 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. |
| ISBN: | 978-1-118-30155-5 ; 978-1-118-41977-9 ; 978-1-118-42147-5 ; 978-1-118-42147-5 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009693437