Financial statement fraud [electronic resource] : strategies for detection and investigation / Gerard M. Zack.
Publication details: Hoboken, N.J. : John Wiley & Sons, c2013.Description: xxi, 288 pSubject(s): Genre/Form: DDC classification:- 658.4/73 23
- HF5681.B2 Z33 2013eb
Item type | Current library | Call number | URL | Status | Date due | Barcode | Item holds | |
---|---|---|---|---|---|---|---|---|
E-Book | Strathmore University (Main Library) Online Resource | Link to resource | Not for loan |
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.
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