Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack.
Saved in:
: | |
---|---|
TeilnehmendeR: | |
Year of Publication: | 2013 |
Language: | English |
Online Access: | |
Physical Description: | xxi, 288 p. |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
LEADER | 02235nam a2200373 a 4500 | ||
---|---|---|---|
001 | 5001061887 | ||
003 | MiAaPQ | ||
005 | 20200520144314.0 | ||
006 | m o d | | ||
007 | cr cn||||||||| | ||
008 | 120727s2013 nju sb 001 0 eng d | ||
010 | |z 2012028599 | ||
020 | |z 9781118301555 (cloth) | ||
020 | |a 9781118419779 (electronic bk.) | ||
035 | |a (MiAaPQ)5001061887 | ||
035 | |a (Au-PeEL)EBL1061887 | ||
035 | |a (CaPaEBR)ebr10626220 | ||
035 | |a (CaONFJC)MIL411664 | ||
035 | |a (OCoLC)818819715 | ||
040 | |a MiAaPQ |c MiAaPQ |d MiAaPQ | ||
050 | 4 | |a HF5681.B2 |b Z33 2013 | |
082 | 0 | 4 | |a 658.4/73 |2 23 |
100 | 1 | |a Zack, Gerard M. | |
245 | 1 | 0 | |a Financial statement fraud |h [electronic resource] : |b strategies for detection and investigation / |c Gerard M. Zack. |
260 | |a Hoboken, N.J. : |b John Wiley & Sons, |c c2013. | ||
300 | |a xxi, 288 p. | ||
504 | |a Includes bibliographical references and index. | ||
505 | 0 | |a 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. | |
533 | |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. | ||
650 | 0 | |a Misleading financial statements. | |
650 | 0 | |a Fraud. | |
655 | 4 | |a Electronic books. | |
710 | 2 | |a ProQuest (Firm) | |
856 | 4 | 0 | |u https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1061887 |z Click to View |