strategies for detection and investigation Zack, Gerard M. creator ebrary, Inc text bibliography Electronic books. nju Hoboken, N.J John Wiley & Sons c2013 2013 monographic eng

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electronic resource

xxi, 288 p. 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. Gerard M. Zack. Includes bibliographical references and index. Electronic reproduction. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries. Misleading financial statements Fraud HF5681.B2 Z33 2013eb 658.4/73 http://site.ebrary.com/lib/rucke/Doc?id=10626220 http://site.ebrary.com/lib/rucke/Doc?id=10626220 CaPaEBR 120727 ebr10626220