000			02125nam a2200325 a 4500
001			ebr10626220
003			CaPaEBR
006			m u
007			cr cn|||||||||
008			120727s2013 nju sb 001 0 eng d
010			_z 2012028599
020			_z9781118301555 (cloth)
020			_z9781118419779 (e-book)
040			_aCaPaEBR _cCaPaEBR
035			_a(OCoLC)802183293
050	1	4	_aHF5681.B2 _bZ33 2013eb
082	0	4	_a658.4/73 _223
100	1		_aZack, Gerard M.
245	1	0	_aFinancial statement fraud _h[electronic resource] : _bstrategies for detection and investigation / _cGerard M. Zack.
260			_aHoboken, N.J. : _bJohn Wiley & Sons, _cc2013.
300			_axxi, 288 p.
504			_aIncludes bibliographical references and index.
505	0		_aForeword -- 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			_aElectronic reproduction. _bPalo Alto, Calif. : _cebrary, _d2011. _nAvailable via World Wide Web. _nAccess may be limited to ebrary affiliated libraries.
650		0	_aMisleading financial statements.
650		0	_aFraud.
655		7	_aElectronic books. _2local
710	2		_aebrary, Inc.
856	4	0	_uhttp://site.ebrary.com/lib/rucke/Doc?id=10626220 _zAn electronic book accessible through the World Wide Web; click to view
999			_c50748 _d50748