Lee Yan Fong Library

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Zack, Gerard M.

Financial statement fraud : strategies for detection and investigation / Gerard M. Zack. - Hoboken, N.J. : Wiley, c2013. - xxi, 288 p. ; 24 cm. - The Wiley corporate F & A series . - Wiley corporate F & A. .

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.

ISBN: 9781118301555 (cloth) 1118301552 (cloth) 9781118419779 (ePDF) 1118419774 (ePDF) 9781118434055 (Mobi) 1118434056 (Mobi) 9781118421475 (ebook) 1118421477 (ebook)

LCCN: 2012028599

Subjects--Topical Terms:
Misleading financial statements.
Fraud.

LC Class. No.: HF5681 B2 / Z2343 2013

Dewey Class. No.: 658.4/73