02125nam a2200325 a 4500 ebr10626220 CaPaEBR m u cr cn||||||||| 120727s2013 nju sb 001 0 eng d 2012028599 9781118301555 (cloth) 9781118419779 (e-book) CaPaEBR CaPaEBR (OCoLC)802183293 HF5681.B2 Z33 2013eb 658.4/73 23 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. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries. Misleading financial statements. Fraud. Electronic books. local ebrary, Inc. http://site.ebrary.com/lib/rucke/Doc?id=10626220 An electronic book accessible through the World Wide Web; click to view 50748 50748