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02238nam a2200373 a 4500 |
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EBC1061887 |
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MiAaPQ |
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20200520144314.0 |
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m o d | |
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cr cn||||||||| |
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120727s2013 nju sb 001 0 eng d |
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|z 2012028599
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|z 9781118301555 (cloth)
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|a 9781118419779 (electronic bk.)
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|a (MiAaPQ)EBC1061887
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|a (CaONFJC)MIL411664
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|a (OCoLC)818819715
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|a MiAaPQ
|c MiAaPQ
|d MiAaPQ
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|a HF5681.B2
|b Z33 2013
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0 |
4 |
|a 658.4/73
|2 23
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1 |
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|a Zack, Gerard M.
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|a Financial statement fraud
|h [electronic resource] :
|b strategies for detection and investigation /
|c Gerard M. Zack.
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| 260 |
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|a Hoboken, N.J. :
|b John Wiley & Sons,
|c c2013.
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| 300 |
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|a xxi, 288 p.
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| 504 |
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|a Includes bibliographical references and index.
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| 505 |
0 |
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|a 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.
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| 533 |
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|a Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
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| 650 |
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|a Misleading financial statements.
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| 650 |
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0 |
|a Fraud.
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| 655 |
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4 |
|a Electronic books.
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| 710 |
2 |
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|a ProQuest (Firm)
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| 856 |
4 |
0 |
|u https://ebookcentral.proquest.com/lib/matrademy/detail.action?docID=1061887
|z Click to View
|
