| ISBN： | 9781118301555 (cloth) |
|---|
| ISBN： | 9781118419779 (ePDF) |
|---|
| ISBN： | 9781118434055 (Mobi) |
|---|
| ISBN： | 9781118421475 (ebook) |
|---|
| 编目源： | DLC DLC DLC |
|---|
| 语种代码： | eng |
|---|
| 个人名称： | Zack, Gerard M. |
|---|
| 题名： | Financial statement fraud : strategies for detection and investigation / Gerard M. Zack. |
|---|
| 出版发行项： | Hoboken, N.J. : John Wiley & Sons, 2013. |
|---|
| 载体形态： | xxi, 288 p. ; 24 cm. |
|---|
| 书目附注： | Includes bibliographical references and index. |
|---|
| 格式化内容附注： | 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. |
|---|