Financial statement fraud : strategies for detection and investigation /

Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack.

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ProQuest (Firm)
Zack, Gerard M.
TeilnehmendeR:
ProQuest (Firm)
Year of Publication:2013
Language:English
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Physical Description:xxi, 288 p.
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ctrlnum (MiAaPQ)5001061887
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(CaPaEBR)ebr10626220
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(OCoLC)818819715
collection bib_alma
record_format marc
spelling Zack, Gerard M.
Financial statement fraud [electronic resource] : strategies for detection and investigation / Gerard M. Zack.
Hoboken, N.J. : John Wiley & Sons, c2013.
xxi, 288 p.
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.
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
Misleading financial statements.
Fraud.
Electronic books.
ProQuest (Firm)
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1061887 Click to View
language English
format Electronic
eBook
author Zack, Gerard M.
spellingShingle Zack, Gerard M.
Financial statement fraud strategies for detection and investigation /
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.
author_facet Zack, Gerard M.
ProQuest (Firm)
ProQuest (Firm)
author_variant g m z gm gmz
author2 ProQuest (Firm)
author2_role TeilnehmendeR
author_corporate ProQuest (Firm)
author_sort Zack, Gerard M.
title Financial statement fraud strategies for detection and investigation /
title_sub strategies for detection and investigation /
title_full Financial statement fraud [electronic resource] : strategies for detection and investigation / Gerard M. Zack.
title_fullStr Financial statement fraud [electronic resource] : strategies for detection and investigation / Gerard M. Zack.
title_full_unstemmed Financial statement fraud [electronic resource] : strategies for detection and investigation / Gerard M. Zack.
title_auth Financial statement fraud strategies for detection and investigation /
title_new Financial statement fraud
title_sort financial statement fraud strategies for detection and investigation /
publisher John Wiley & Sons,
publishDate 2013
physical xxi, 288 p.
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.
isbn 9781118419779 (electronic bk.)
callnumber-first H - Social Science
callnumber-subject HF - Commerce
callnumber-label HF5681
callnumber-sort HF 45681 B2 Z33 42013
genre Electronic books.
genre_facet Electronic books.
url https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1061887
illustrated Not Illustrated
dewey-hundreds 600 - Technology
dewey-tens 650 - Management & public relations
dewey-ones 658 - General management
dewey-full 658.4/73
dewey-sort 3658.4 273
dewey-raw 658.4/73
dewey-search 658.4/73
oclc_num 818819715
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is_hierarchy_title Financial statement fraud strategies for detection and investigation /
author2_original_writing_str_mv noLinkedField
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