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007			cr |n|||||||||
008			120727s2013 nju ob 001 0 eng
010			_a 2012030656
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020			_a1118421477 _q(epub)
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020			_a1118419774 _q(pdf)
020			_a9781118434055 _q(mobi)
020			_a1118434056 _q(mobi)
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020			_a9781283804141
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020			_z9781118527436
020			_z1118527437
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035			_a(OCoLC)802183293 _z(OCoLC)841170749 _z(OCoLC)856995555 _z(OCoLC)864912669 _z(OCoLC)961497059 _z(OCoLC)962650120
037			_aCL0500000212 _bSafari Books Online
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050	0	0	_aHF5681.B2
072		7	_aBUS _x104000 _2bisacsh
072		7	_aBUS _x071000 _2bisacsh
072		7	_aBUS _x103000 _2bisacsh
072		7	_aBUS _x097000 _2bisacsh
082	0	0	_a658.4/73 _223
049			_aMAIN
100	1		_aZack, Gerard M.
245	1	0	_aFinancial statement fraud _h[electronic resource] : _bstrategies for detection and investigation / _cGerard M. Zack.
260			_aHoboken, New Jersey : _bJohn Wiley & Sons, Inc., _c2013.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
380			_aBibliography
490	1		_aWiley corporate F & A
504			_aIncludes bibliographical references and index.
505	0		_aForeword -- 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.
588	0		_aPrint version record and CIP data provided by publisher.
520			_aBValuable guidance for staying one step ahead of financial statement fraud/b Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. iFinancial Statement Fraud: Strategies for Detection and Investigation/i fills that need.ulliDescribes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes/liliExplains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated/liliProvides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes/liliAccompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further/li/ul Straightforward and insightful, iFinancial Statement Fraud/i provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.
650		0	_aMisleading financial statements.
650		0	_aFraud.
650		7	_aBUSINESS & ECONOMICS _xCorporate Governance. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xLeadership. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xOrganizational Development. _2bisacsh
650		7	_aBUSINESS & ECONOMICS _xWorkplace Culture. _2bisacsh
650		7	_aFraud. _2fast _0(OCoLC)fst00933786
650		7	_aMisleading financial statements. _2fast _0(OCoLC)fst01023663
655		4	_aElectronic books.
655		7	_aElectronic books. _2local
776	0	8	_iPrint version: _aZack, Gerard M. _tFinancial statement fraud. _dHoboken, N.J. : John Wiley & Sons, 2013 _z9781118301555 _w(DLC) 2012028599
830		0	_aWiley corporate F & A.
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781118527436 _zWiley Online Library
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