Research Catalog

Financial statement fraud : strategies for detection and investigation

Title
Financial statement fraud : strategies for detection and investigation / Gerard M. Zack.
Author
Zack, Gerard M.
Publication
Hoboken, N.J. : John Wiley & Sons, c2013.

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TextUse in library JBE 18-439Schwarzman Building - General Research Room 315

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Description
xxi, 288 p.; 24 cm.
Subjects
Bibliography (note)
  • Includes bibliographical references (p. 275-276) and index.
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.
Call Number
JBE 18-439
ISBN
  • 9781118301555 (cloth)
  • 1118301552 (cloth)
  • 9781118419779 (ePDF)
  • 1118419774 (ePDF)
  • 9781118434055 (Mobi)
  • 1118434056 (Mobi)
  • 9781118421475 (ebook)
  • 1118421477 (ebook)
LCCN
2012028599
OCLC
798058899
Author
Zack, Gerard M.
Title
Financial statement fraud : strategies for detection and investigation / Gerard M. Zack.
Imprint
Hoboken, N.J. : John Wiley & Sons, c2013.
Bibliography
Includes bibliographical references (p. 275-276) and index.
Research Call Number
JBE 18-439
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