Financial statement fraud (Record no. 50748)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02125nam a2200325 a 4500 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.4/73 |
| 100 1# - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Zack, Gerard M. |
| 245 10 - TITLE STATEMENT | |
| Title | Financial statement fraud |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Hoboken, N.J. : |
| Name of publisher | John Wiley & Sons, |
| Year of publication | c2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xxi, 288 p. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Misleading financial statements. |
| Topical Term | Fraud. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://site.ebrary.com/lib/rucke/Doc?id=10626220 |
No items available.