Upstream oil and gas operations -- Introduction to oil and gas accounting -- Oil and gas reserves -- Nondrilling exploration costs : successful efforts -- Acquisition cost of unproved property : successful efforts -- Drilling and development costs : successful efforts -- Proved property cost...

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations. We develop variables...

Intro -- Contents -- Chapter 1. Overview of International Upstream Operations -- International Financial Accounting and Reporting Standards -- Oil and Gas Industry-Specific Accounting Standards -- International Industry Structure -- Overview of Upstream Operations -- Mineral Interest Basics --...